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2017 (3) TMI 942 - AT - Service TaxBusiness Auxiliary services - marketing and advertising of the products - demand of duty with penalty - Held that: - On perusal of the said clauses of the agreement, we notice that it talks about the steps necessary to be taken by the main appellant to promote and enhance the visibility and goodwill of trademarks and in particular the main appellant shall endeavour to maximize the sales and to increase the beverage's share of market. Both the clauses when scrutinized in depth, do not indicate that the main appellant is required to promote or market or sale of goods produced or provided or belonging to PFL - In the case in hand, PFL is only producing and selling concentrate to the main appellant for converting into aerated water - the main appellant is not promoting or marketing or selling the concentrates which are produced or provided by PFL to them for manufacturing of aerated waters - the impugned order is unsustainable - appeal allowed - decided in favor of appellant.
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