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TMI Blog2018 (4) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... i P.K.Choudhary 1. The appellant is a proprietary concern and is a distributor of M/s. Telenor (India) Communication Pvt. Ltd. (TCPL). Show cause notice dated 13.10.2015 was issued for the period April, 2010 to June, 2012 alleging that the appellant had received commission and the same was liable to service tax. The Adjudicating Authority confirmed the demand of Rs. 7,71,208/- and appropriated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customers, there was no need to pay any service tax in relation to the same transaction as such activity did not amount to rendering of services. He further submitted that there was no mens-rea on the part of the appellant and the issue is that of interpretation of provisions of the statute, hence, no penalty should have been imposed. The appellant immediately paid the entire amount of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchasing of prepaid sim cards from M/s. TPCL and selling them to the ultimate customer. For doing so M/s. TPCL receives the amount as commission which according to the Revenue is liable for service tax. I find that the issue rendered in this case pertains to service tax liability on the commission received, which has been a recurring dispute before the Tribunal in various matters. The Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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