https://www.scconline.com/blog/post/2021/08/27/cestat-can-service-tax-be-charged-on-the-commission-which-is-the-difference-between-the-telephone-recharge-amount-received-from-customers-and-amount-out-of-the-same-paid-to-telecom-companies-tribun/
CESTAT | Can service tax be charged on the commission which is the difference between the telephone recharge amount received from customers and amount out of the same paid to telecom companies? Tribunal answers