2013 (11) TMI 296

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.... some consideration from a US corporate entity i.e. Coca Cola Inc. for having promoted its products by advertisements, in India. After a due process, proceedings culminated into the adjudication order. The adjudicating authority concluded that the US corporate entity is the owner of certain brands of beverages; had authorised its 100% subsidiary - M/s Coca Cola India Pvt. Ltd. (CCIP) to manufacture and sell the beverage syrup/concentrate used in the manufacture of beverages, of brands owned by the US entity to bottlers in India; that the assessee is a bottler having a "bottler agreement" with the US entity; that the concentrate/syrup is the essential ingredient of the beverages manufactured and marketed by the assessee; that though the asse....

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.... any goods belonging to the US entity and therefore no business auxiliary service, as defined in Section 65(19) of the Act, could be said to have been provided by the assessees to the US entity. 3. Ld. DR would however contend, by reference to the "bottlers agreement" dated 1.5.2004 between assessee and the US entity, that there is a very close and proximal nexus between the parties to this agreement; that a proprietary right in the essential ingredients of the beverages/ concentrates/ syrups and other essential characteristic of the product like the size, shape and design of the bottlers in which the beverages manufactured by the assessee are sold; that the several factors establish that by the advertisement campaign of the assessee pro....