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2013 (11) TMI 296 - AT - Service TaxBusiness Auxiliary Service u/s 65(19) of the Finance Act, 1994 - Consideration received from US corporate entity – Promotion of product by advertisement - Taxable service of promotion/marketing of beverages – Waiver of Pre-deposit - Held that:- On examination of certain provisions of the "bottlers agreement" between the assessee and the US entity qua certain clauses - the reasons recorded by the adjudicating authority for concluding that the price adjustment availed by the assessee in respect of amounts payable to CCIP, which is a distinct corporate entity though a subsidiary of the US entity nevertheless constitute payments made by the US corporate entity - reasons recorded for establishing the ownership of the US entity in the essential ingredients of the Beverages manufactured by the assessee, in the context of the concentrate/syrup having been procured by the assessee from CCIP, do not find clear mention in the adjudication order - the petitioner to remit 50% of the assessed service tax liability plus the proportionate interest – Partial stay granted.
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