https://www.taxtmi.com/caselaws?id=1016 The Appellate Tribunal CESTAT, Mumbai allowed the appeal challenging the Commissioner (Appeals)' decision regarding service tax liability for activities related to purchasing and reselling products from manufacturers. The Tribunal emphasized the appellant's role as a purchaser and seller, stating that ownership of goods transferred upon purchase. Activities like sales promotion and advertisement were integral to the dealer's job and did not constitute services to manufacturers. The decision clarified the distinction between the appellant's role as a distributor and services provided, ultimately benefiting the appellant and highlighting the importance of ownership in determining service tax liability. en-us Mon, 04 Dec 2006 00:00:00 +0530 Mon, 30 Jun 2008 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1016 The Appellate Tribunal CESTAT, Mumbai allowed the appeal challenging the Commissioner (Appeals)' decision regarding service tax liability for activities related to purchasing and reselling products from manufacturers. The Tribunal emphasized the appellant's role as a purchaser and seller, stating that ownership of goods transferred upon purchase. Activities like sales promotion and advertisement were integral to the dealer's job and did not constitute services to manufacturers. The decision clarified the distinction between the appellant's role as a distributor and services provided, ultimately benefiting the appellant and highlighting the importance of ownership in determining service tax liability. Case-Laws Service Tax Mon, 04 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1016