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2014 (8) TMI 413 - CESTAT MUMBAIDemand of service tax - Agreement for marketing country liqour - Held that:- Appellants are the manufacturer of country liquor under the brand name “Pahili Dhar” which is a registered trade name of the appellant themselves. The appellants are having the agreement with M/s. Talreja Trade (HUF) for marketing this liquor. Therefore, it cannot be said that the appellant are the job workers for Talreja Trade. Further, if at all any demand of service tax could have been made, that could have been made against only Talreja Trade as they are the selling agents of the appellants. With these observations, we find that the appellant are not liable to pay service tax under “Business Auxiliary Service” on the above mentioned activity - Decided in favour of assessee.
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