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2024 (5) TMI 136 - CESTAT ALLAHABADLevy of service tax - Business Auxiliary Services - incentive received from M/s Pepsi to allegedly promote the sales of goods of Pepsi brand - HELD THAT:- The issue in the present appeal is no more res integra and this Bench of the Tribunal vide Final Order No.70040 of 2024 dated 30.01.2024 has allowed the appeal of the Appellant holding that 'From the activities undertaken by the appellant, it is evident that they have not acted towards marketing and promotion or sale of goods produced by their client. At best it 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'.' The impugned order is set aside to the extent of confirmation of demand and penalties by the learned Commissioner (Appeals). The appeal filed by the Appellant is allowed.
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