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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Business Auxiliary Services - appellant is bottling and ...


Beverage Bottler Not Providing Business Auxiliary Services for Coca Cola India, No Service Under BAS Section.

June 6, 2019

Case Laws     Service Tax     AT

Business Auxiliary Services - appellant is bottling and marketing of beverages under trade name Coca Cola, Kinley, Sprite etc - any activity which has been undertaken by a person on his own account for himself cannot be said to be covered by the 'service' even if this activity is undertaken by the person with the financial assistance/ support of other person either partially or completely - no activity has been performed for Coca Cola India

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