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TMI Blog2023 (4) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... equently, the recipient of the full value of services from none other than M/s Bharat Sanchar Nigam Ltd; thus, it is no different from the other two products. BSNL has already deposited service tax on commission received by the appellant, which is clear from the certificate produced by them on record - appeal allowed. - Appeal ST/638/2010 - FINAL ORDER NO.60094/2023 - Dated:- 18-4-2023 - MR. S.S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Present for the Appellant: Sh.Joy Kumar, Advocate Present for the Respondent: Sh.Amandeep Kumar, AR ORDER The present appeal is directed against the impugned order dated 14/15.1.2010 passed by the Commissioner (Appeals) wherein the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorised distributor/franchisee. Ld. Counsel further submits that the department did not enquire from BSNL regarding payment of service tax on the commission paid to the appellant. He further submits that charging of tax twice on the commission received by the appellant would tantamount to double taxation which is not permitted in law. He further submits that this issue is no more res intera as the same has been settled in various decisions of the Tribunal. He cited following decisions:- 1. Daya Shankar Kailash Chand vs. CCE ST, Lucknow-2013 (30) STR 428 (Tri.-Del.) 2. Chotey Lal Radhey Shyam vs.CCE ST, Lucknow-2016 (44) STR 266 (Tri.-All) upheld by the Hon ble Allahabad High Court. 3. South East Corporation vs. CCE ST, Coch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y mentioned that substantial question of law has kept open. 6. After carefully considering the submissions of both the parties and perusal of record and several decisions relied upon by both sides, we are of the considered view that the issue is no more res-intera in view of the judgement in the case of Goyal Automobiles (supra) which was not challenged by the Revenue before the appellate authority. Relevant paras from the said judgement are reproduced herein below: 6 . We note that the impugned order has built its foundation on the assumption that appellants render business auxiliary service in relation to SIM cards and hence liable to tax on the commission earned by them. At the same time, the impugned order has considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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