2014 (1) TMI 713

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..... rds/recharge coupons, BSNL has undisputedly paid Service Tax on the face value - Held that:- The BSNL documents and communications from BSNL to the applicant prima facie indicate that it is a case of rendering of services by BSNL to subscribers and the applicant is an intermediary in reaching the services to the subscribers. Undisputedly the entire amount including the amount given as discount/com .....

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..... as undisputedly paid Service Tax on the face value. The applicant has contacted the prospective subscribers or subscribers had contacted the applicant and the applicant has given the SIM cards/purchase coupons and the connections were activated by BSNL. The dispute relates to payment of Service Tax in respect of amount retained by the applicant. This is being described as discount/commission. In r .....

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..... rs to be the value for taxable purposes in respect of 'telecommunication service'. Therefore he submits that there is no scope for demanding Service Tax again on the portion of the value which stands already taxed at the hands of BSNL. 3.3 He also submits that for an earlier period, the department had raised the same issue and proceedings were dropped and therefore invoking the extended peri .....

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