Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Jagjit Industries Ltd. Versus CCE, Ludhiana (Vice-Versa)

2016 (10) TMI 309 - CESTAT CHANDIGARH

Service tax liability - Intellectual Property Rights - whether the manufacturing/tie up based agreement entered into by the appellant-assessee with bottlers can be considered as agreement for payment of royalty by the bottlers to the appellant-assessee liable to service tax as held by the impugned order - Held that:- on careful perusal of the terms of both agreements, we find that there are substantial material differences and the tie up agreement cannot be considered for service tax liability u .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

isions of the terms of contract vis-a-vis the position categorically clarified by the Board on 27.10.2008 and 30.10.2009. - No service tax liability - Decided in favour of appellant - ST/1027/2011-(DB), ST/1124/2011-(DB) - Final Order No. 61103-61104/2016 - Dated:- 4-8-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Shri Tarun Gulati/Kishore Kumar, Advocates for the appellant Shri Atul Handa, A.R for the respondent ORDER There are two appeals. One by the as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ceedings are service tax leviability on amounts received by the appellant-assessee in respect of manufacturing/tie up based agreement. It is the case of the department that these are nothing but royalty agreement only, the terms are varied but essence of the contract is the same. 3. We have heard both sides and examined the appeal records. 4. The main issue to decide in the present appeal is whether the manufacturing/tie up based agreement entered into by the appellant-assessee with bottlers can .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e granted by the State authorities. They are entitled to a fixed bottling fee only. Expenses towards raw material costs, taxes etc. are separately reimbursed to them by the appellant-assessee. The entire profit/loss on the sale of IMFL is to the appellant-assessee account. A separate bank account is maintained for receipt/payments including sale proceeds of IMFL. This account is controlled/operated by appellant-assessee. The appellant-assessee controls the entire manufacturing process as defacto .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version