serivce tax laible or not

This query is : Resolved

CA Abhishek kapoor (Querist)
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12 June 2009 i have doing an audit of a company which is

buying tatasky recharge coupons from the

dealer any selling them to there customers.

but they do not pay any service tax on there

sales of recharge coupons. i want to know is

the company liable to pay service tax or is

it exempted ?

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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13 June 2009 Normally only if commission is recived in these type of transaction there would be a liability. If it is a discount there is no ST liability. Several decisions of the Tribunal have also confirmed the same.