TMI Blog2018 (6) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. ST/52465/2015-DB - Final Order No. 52245/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at these amounts were received by the appellants towards expenditure on advertisement and brand promotion of Coca Cola. Show cause notice was issued dated 07/04/2011 covering the period 2010-2012 for the amounts received by the appellant. The show cause notice sought to demand Service Tax on the amounts received under the category of Business Auxiliary Service under Section 65 (105) (zzb) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) vide his order dated 19/05/2017. On the above basis she prayed for setting aside the impugned order. 4. The Ld. DR justified the impugned order. He sought to distinguish the order passed by the Tribunal in respect of the appellant for the earlier period. He pointed out that in the earlier order the demand was dropped by the Tribunal for the reason that the definition of Business Auxiliar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice alleges that the amounts have been received from the brand owners to promote and market the brand name of such brand owners. One of the activities for which BAS is leviable is for Promotion or Marketing or Sale of Goods Produced or Service provided. The appellant has received concentrate from the brand owners but is not marketing or selling the concentrate itself. The appellant s conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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