https://www.taxtmi.com/caselaws?id=339970 The Tribunal dismissed Revenue's appeal, upholding the decision in favor of the respondent-assessee. The Commissioner (Appeals) correctly noted that no consideration flowed from NCCF to the respondent, indicating no service was provided. The agreement terms showed that service charges were paid to NCCF, not received for promoting sales. Therefore, the Tribunal found no grounds to challenge the sustainability of the Order-in-Appeal, ultimately dismissing Revenue's appeal. en-us Wed, 04 Jan 2017 00:00:00 +0530 Fri, 10 Mar 2017 06:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339970 The Tribunal dismissed Revenue's appeal, upholding the decision in favor of the respondent-assessee. The Commissioner (Appeals) correctly noted that no consideration flowed from NCCF to the respondent, indicating no service was provided. The agreement terms showed that service charges were paid to NCCF, not received for promoting sales. Therefore, the Tribunal found no grounds to challenge the sustainability of the Order-in-Appeal, ultimately dismissing Revenue's appeal. Case-Laws Service Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339970