2014 (1) TMI 1788

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....ran with Ms. L. Charanya, Advocates, for the Appellant. Ms. Ranjana Jha, Jt. CDR (AR) and Shri Govind Dixit, AR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with the condition of pre-deposit of Service Tax of Rs. 70,18,810/- confirmed against the applicant for the period March, 2007 to April, 2012 under the category of....

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....onged to M/s. Pepsi. It is not disputed on record, the franchisee services are being paid to Service Tax. 3. The dispute relates to the various schemes under which either on purchase of fixed number of bottles, additional bottle is given free of cost, or certain discounts, etc., which are given to the customer. The expenses incurred on said promotional activities are being shared by M/s. P....

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....own business activity and not that of the Pepsi exclusively. He had further observed that all the above activities are nothing but for the promotion and sale of their products which party is manufacturing and selling under Agreement dated 9-6-2003 and for which they are paying royalty to Pepsi at the rate of Rs. 7.50 for each jar of Aquafina Bulk Packaged Drinking Water. If that be so, we really f....

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.... M/s. Pepsi at the rate of Rs. 7.50 per jar. The Service Tax is being paid by M/s. Pepsi on the said royalty amount. As such at the prima facie stage, keeping in view the definition of Business Auxiliary Service and also keeping in view the findings made by the adjudicating authority himself that by undertaking promotional activity, the appellant is promoting his own product, we are of the view th....