https://www.taxtmi.com/caselaws?id=393769 The Tribunal set aside the Commissioner's confirmation of a Service Tax demand of Rs. 3,74,67,511 against the appellant for promoting concentrates owned by Coca Cola India Pvt Ltd, ruling that the promotional activities did not constitute Business Auxiliary Services (BAS). The Tribunal held that the sale of concentrates to the appellant was a sale under the Central Excise Act, rejecting the Revenue's argument that it was a "transfer for use." The decision aligned with previous judgments and found the penalties imposed unwarranted, ultimately allowing the appeal. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 23 Mar 2020 09:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393769 The Tribunal set aside the Commissioner's confirmation of a Service Tax demand of Rs. 3,74,67,511 against the appellant for promoting concentrates owned by Coca Cola India Pvt Ltd, ruling that the promotional activities did not constitute Business Auxiliary Services (BAS). The Tribunal held that the sale of concentrates to the appellant was a sale under the Central Excise Act, rejecting the Revenue's argument that it was a "transfer for use." The decision aligned with previous judgments and found the penalties imposed unwarranted, ultimately allowing the appeal. Case-Laws Service Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393769