TMI Blog2019 (3) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... nt expenses and other sales promotion expenses from their principal Coco-Cola Co. Ltd - Held that:- There is no element of receipt of any found toward service. Further, the appellant is not a service provider to Coca-Cola Company Ltd., they are working on principal to principal basis - decision of Tribunal in the case of Narmada Drinks (P) Ltd. Vs Commissioner of Central Excise, Raipur [2017 (3) TMI 1106 - CESTAT NEW DELHI] followed - the appellant is not liable to pay service tax on reimbursement of such expenses from Coca-Cola Company Limited. Levy of Service tax - Bundle Holding Charges under the category SOTG - Held that:- As it is true that bottles and carets are not capital goods or equipment or appliance, accordingly, no such levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egory SOTG, and ii) Whether the assessee is liable to pay service tax on Sales Target Incentives received from Coca-Cola Co. Ltd. of which the assessee is the franchisee bottler. 4. Heard the parties and perused the records. 5. So far the issue of levy of service tax under SOTG on the refrigerators given on lease/ rent to their dealers/distributors, is concerned, we find that the said category of service is defined under Section 65 (105) (zzzzj) wherein it has defined- taxable service means any service provided or to be provided to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring the right of possession and effective control of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Coca-Cola Company Ltd. on actual basis. Accordingly, there is no element of receipt of any found toward service. Further, the appellant is not a service provider to Coca-Cola Company Ltd., they are working on principal to principal basis. Accordingly following the precedent judgment of this Tribunal in the case of Narmada Drinks (P) Ltd. Vs Commissioner of Central Excise, Raipur 2017 (5) GSTL 369 (Tri.-Del.) we hold that the appellant is not liable to pay service tax on reimbursement of such expenses from Coca-Cola Company Limited. 9. So far the issue of Holding Charge on the bottles is concerned, the learned Commissioner have held that bottles or carets do not qualify for machinery, equipment and appliances, hence not fit into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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