Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 139 - AT - Service TaxClassification of services - business auxiliary services or not - sale incentive, advertisement and publicity charges received by the appellant - HELD THAT:- The issue involved in the present case is no longer res-integra. Reliance is placed in SUPERIOR DRINKS PVT. LTD. VERSUS COMMISSIONER OF C.E., NAGPUR-I [2019 (6) TMI 272 - CESTAT MUMBAI] and COMMISSIONER OF CENTRAL EXCISE & S.T., LUCKNOW VERSUS M/S BRINDAVAN BOTTLERS LTD. (VICE-VERSA) [2019 (3) TMI 1428 - CESTAT ALLAHABAD] where it was held that The activity undertaken were not performed by the appellant for Coca Cola India, but was performed for themselves. Since no activity has been performed by the appellant for Coca Cola India, we are of view that mere receipt of amounts under the head “Market Support Received” will qualify them as “service” under Section 65B(44). There are no merits in the impugned order demanding the service tax by classifying the incentive and sale promotion receipts, to be towards the provison of “business auxiliary services”. As the demand of service tax itself is set aside on merits, the issue not considered on grounds of limitation. Further since the demand of service tax is set aside so is the demand of interest and the penalties imposed. Appeal allowed.
|