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2016 (10) TMI 309 - CESTAT CHANDIGARH

2016 (10) TMI 309 - CESTAT CHANDIGARH - TMI - 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 ca .....

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orities fell in error in appreciating the provisions 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 respond .....

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' The dispute is mainly in the present proceedings 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 in .....

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he bottlers are the manufacturers under licence 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 contro .....

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