https://www.taxtmi.com/caselaws?id=448988 CESTAT Allahabad held that sale incentive, advertisement and publicity charges received by appellant did not constitute business auxiliary services under service tax provisions. The tribunal found that activities were performed by appellant for themselves rather than for the other party, and mere receipt of market support amounts did not qualify as services under Section 65B(44). Following precedents from Superior Drinks and Brindavan Bottlers cases, the tribunal set aside the service tax demand, along with interest and penalties. Appeal was allowed. en-us Tue, 30 Jan 2024 00:00:00 +0530 Sat, 03 Feb 2024 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448988 CESTAT Allahabad held that sale incentive, advertisement and publicity charges received by appellant did not constitute business auxiliary services under service tax provisions. The tribunal found that activities were performed by appellant for themselves rather than for the other party, and mere receipt of market support amounts did not qualify as services under Section 65B(44). Following precedents from Superior Drinks and Brindavan Bottlers cases, the tribunal set aside the service tax demand, along with interest and penalties. Appeal was allowed. Case-Laws Service Tax Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448988