TMI Blog2013 (11) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST/716/2012 - Stay Order No. 59326/2013 - Dated:- 19-9-2013 - G Raghuram And Sahab Singh, JJ. For the Appellant : Shri B L Narasimhan, Adv. For the Respondent : Shri Govind Dixit, DR PER : G Raghuram The petitioner - assessee has preferred the appeal against the adjudication orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee must be considered as having provided the taxable service of promotion/marketing of beverages manufactured/produced/belonging to US corporate entity, falling within Business Auxiliary Service under Section 65(19) of the Finance Act, 1994. 2. Ld. Counsel for the petitioner has placed before us interim orders passed by this Tribunal in M/s Ludhiana Beverages Pvt. Ltd. Vs CCE Ludhiana vide order dated 31.5.2013 in Service Tax Stay No.3879 of 2011 in Service Tax Appeal No. 1848 of 2011 and another order dated 12.6.2012 in M/s Wave Beverages Pvt. Ltd. Vs. CCE Ludhiana, in Service Tax Stay No. 1809 of 2012 in Service Tax Appeal No. 750 of 2012. These orders were passed in circumstances substantially similar to the facts in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the "bottlers agreement" between the assessee and the US entity qua certain clauses therein, 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; or 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. We are also presented with interim orders passed earlier in identical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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