No Service Tax on Discounts, Commissions & Incentives from Vodafone to sim-card dealer

Agarwal Traders Vs Commissioner (Appeals) Central Excise Respondent & CGST (CESTAT Delhi) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Delhi has set aside an order that confirmed a service tax demand against Agarwal Traders, a dealer for Vodafone Digilink Ltd. The dispute concerned the period of April to June 2012, during which Agarwal Traders was engaged in the supply and sale of SIM cards and top-up recharges. A show cause notice had been issued, alleging that the appellant failed to discharge service tax liability on discounts, commissions, and incentives received fro...