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2018 (6) TMI 899 - AT - Service TaxBusiness Auxiliary Services - amounts received from M/s Coca Cola Ltd. under the heads ‘Sales Target Incentive’ - Held that:- From the activities undertaken by the appellant, it is evident that they have not acted towards marketing and promotion or sale of goods produced by their client. At best it can be said that they have participated in promotion of the brand name of ‘Coca Cola’, ‘Pepsi’ etc. Such activities cannot be brought under ‘Promotion or Marketing or Sale of Goods Produced or Service Provided by the Client’, appearing under ‘Business Auxiliary Service’ - demand set aside - appeal allowed - decided in favor of appellant.
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