https://www.taxtmi.com/caselaws?id=752083 Amounts received by a bottler/franchisee from a brand owner for incentive, advertisement and publicity were held not taxable as Business Auxiliary Service where the assessee manufactured and sold its own goods under the brand arrangement. The tribunal applied earlier decisions on identical facts and found that mere participation in promotion of the brand name, without promotion or marketing of the client's goods or services and without a real service element, falls outside the statutory scope relied on by the department. The service tax demand was therefore unsustainable, and the related interest and penalties also failed. en-us Wed, 01 May 2024 00:00:00 +0530 Thu, 02 May 2024 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752083 Amounts received by a bottler/franchisee from a brand owner for incentive, advertisement and publicity were held not taxable as Business Auxiliary Service where the assessee manufactured and sold its own goods under the brand arrangement. The tribunal applied earlier decisions on identical facts and found that mere participation in promotion of the brand name, without promotion or marketing of the client's goods or services and without a real service element, falls outside the statutory scope relied on by the department. The service tax demand was therefore unsustainable, and the related interest and penalties also failed. Case-Laws Service Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752083