9911796707
TMI Blog2017 (1) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... the price at which the ultimate customer purchases the SIM Card is 331/- and admitted that BSNL pays 31 as Service Tax on the same - Revenue further contended that the respondent receiving SIM Card at 316/-which is 285+Rs.31 service tax paid and balance amount of 15 is retained by the respondent as commission - this clearly means that for 31 service tax, assessable value is 300/- which is inclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 to 2008-09. It appeared to Revenue that said commission received by the respondent should be assessable value for discharge of Service Tax treating the said assessable value for providing Business Auxiliary Service. Therefore, through show-cause-notice dated 23.10.2009 respondents were called upon to show cause as to why service tax of should not be demanded from them. The issue was decided by O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He has treated ₹ 331/- as the value of the SIM Card sold to customer out of which the respondents were receiving commission of ₹ 15. He has found that out of ₹ 331/Rs.31 was the Service Tax paid and ₹ 300/- was assessable value. He also found that BSNL was passing on ₹ 15 commission to respondent and said amount was already part of the assessable value of the ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bjection, I find that Revenue in its ground of appeal has given breakup of the price at which the ultimate customer purchases the SIM Card as ₹ 331/- and admitted that BSNL pays ₹ 31 as Service Tax on the same. Revenue further contended that the respondent receiving SIM Card at ₹ 316/-which is ₹ 285+Rs.31 service tax paid and balance amount of ₹ 15 is retained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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