No Service Tax on Recharge Coupon/Mobile Connection Handling commission from BSNL

S. R. Medical Agencies Vs Commissioner of Central Excise (CESTAT Chandigarh) Introduction: In a significant ruling, the Central Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh addressed the issue of service tax on commission received from Bharat Sanchar Nigam Ltd. (BSNL). Background of the Case: The case revolves around S. R. Medical Agencies, an authorized distributor/franchisee of BSNL. The Commissioner of Central Excise issued a notice demanding service tax on the commission earned by the appellant. The demand was based on the argument that the services provided by the appella...