2023 (8) TMI 1381 - AT - Service Tax

Levy of Service Tax - business auxiliary services - subsidy received by the appellant from Tata Tele Services on the sale of mobile handsets purchased by the appellant from independent vendors - HELD THAT - The issue decided in the case of in the absence of BALAJI ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, JAIPUR-I 2020 (3) TMI 17 - CESTAT NEW DELHI where it was held that any services provided by the Appellant to Tata Tele Services, service tax could not have been levied on the amount of subsidy received by the Appellant. The impugned order set aside - appeal allowed.

Summary

The Appellate Tribunal CESTAT NEW DELHI, with HON'BLE MS. BINU TAMTA and HON'BLE MR. P V SUBBA RAO, allowed the appeal based on a previous judgment regarding subsidy received on sale of mobile handsets, concluding that the issue was identical and in favor of the appellant. The impugned order was set aside.