https://www.taxtmi.com/caselaws?id=341733 The appellant's appeal regarding the service tax liability on "pouring fees" received from Pepsi for promoting Pepsi products in their cinema houses was dismissed. The Revenue considered the pouring fees as taxable income under Business Auxiliary Service, leading to a demand for service tax and penalties. The appellant argued that the pouring fees were not directly related to sales but akin to discounts or non-compete fees, emphasizing their exclusive arrangement with Pepsi. However, the tribunal concluded that the pouring fees were for promotional activities and thus taxable under Business Auxiliary Service, upholding the Revenue's decision to demand service tax and impose penalties. en-us Mon, 10 Apr 2017 00:00:00 +0530 Fri, 10 Nov 2017 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341733 The appellant's appeal regarding the service tax liability on "pouring fees" received from Pepsi for promoting Pepsi products in their cinema houses was dismissed. The Revenue considered the pouring fees as taxable income under Business Auxiliary Service, leading to a demand for service tax and penalties. The appellant argued that the pouring fees were not directly related to sales but akin to discounts or non-compete fees, emphasizing their exclusive arrangement with Pepsi. However, the tribunal concluded that the pouring fees were for promotional activities and thus taxable under Business Auxiliary Service, upholding the Revenue's decision to demand service tax and impose penalties. Case-Laws Service Tax Mon, 10 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341733