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2017 (9) TMI 420 - CESTAT NEW DELHIBusiness Auxiliary Service - the appellant have carried out the activity of chemist association and was charging some amount from the manufacturers to circulate the product information among its members - whether the activity carried out by appellant would be taxed under the head Business Auxiliary Services? - Held that: - the identical issue has come up before the Tribunal in the case of Federation of Gujarat State Chemist & Druggist Assn. Vs. CCE, Rajkot [2012 (7) TMI 501 - CESTAT, AHMEDABAD], where it was held that the purpose is to help the members of the association to know the margins and also to ensure that by at correct price and get the proper margins in their business, mere publication of name of the company and the details explained above cannot amount to sale or promotion - demand set aside - appeal allowed - decided in favor of appellant.
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