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    <title>2017 (3) TMI 942 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the main appellant, engaged in manufacturing and trading Pepsi brand products, regarding tax liability under business auxiliary service (BAS). The main appellant received amounts for marketing expenses and support from PFL, contending that their relationship did not fall under BAS as they promoted their own products, not services of PFL. The Tribunal agreed, finding the main appellant&#039;s activities did not align with promoting goods produced by PFL. The impugned order demanding service tax, interest, and penalty was set aside, with the appeals allowed in favor of the main appellant.</description>
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    <pubDate>Fri, 17 Mar 2017 00:00:00 +0530</pubDate>
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      <title>2017 (3) TMI 942 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=340439</link>
      <description>The Tribunal ruled in favor of the main appellant, engaged in manufacturing and trading Pepsi brand products, regarding tax liability under business auxiliary service (BAS). The main appellant received amounts for marketing expenses and support from PFL, contending that their relationship did not fall under BAS as they promoted their own products, not services of PFL. The Tribunal agreed, finding the main appellant&#039;s activities did not align with promoting goods produced by PFL. The impugned order demanding service tax, interest, and penalty was set aside, with the appeals allowed in favor of the main appellant.</description>
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      <pubDate>Fri, 17 Mar 2017 00:00:00 +0530</pubDate>
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