https://www.taxtmi.com/caselaws?id=401170 The Tribunal clarified that the promotion of concentrates by the manufacturer of finished products does not automatically constitute Business Auxiliary Service (BAS). It emphasized that the transfer of possession for consideration signifies a sale under the Central Excise Act, rejecting arguments that the transaction was merely a transfer for use. The Tribunal distinguished advertising expenses as part of the cost incurred for production of finished products, concluding that the activities in question did not amount to BAS. The impugned order was set aside, allowing the appeal with consequential relief. en-us Wed, 25 Nov 2020 00:00:00 +0530 Mon, 30 Nov 2020 10:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401170 The Tribunal clarified that the promotion of concentrates by the manufacturer of finished products does not automatically constitute Business Auxiliary Service (BAS). It emphasized that the transfer of possession for consideration signifies a sale under the Central Excise Act, rejecting arguments that the transaction was merely a transfer for use. The Tribunal distinguished advertising expenses as part of the cost incurred for production of finished products, concluding that the activities in question did not amount to BAS. The impugned order was set aside, allowing the appeal with consequential relief. Case-Laws Service Tax Wed, 25 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401170