2018 (6) TMI 899

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....he appellant Sh. Sanjay Jain, DR for the respondent ORDER Per : V. Padmanabhan The appeal is directed against the Order-in-Original No. 20/2015 dated 31/03/2015. The appellant is a manufacturer of aerated waters. The Department noticed that soft drink manufacturers (owner of brand name) are paying certain amounts to the bottlers including the appellant in the name of 'Support Price'. T....

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....s under various Section of the Finance Act. 2. In this connection, we heard Ms. Dipika Gaurav, Ld. Advocate for the appellant and Shri Sanjay Jain, Ld. DR for the Revenue. 3. The Ld. Advocate submitted that an identical issue for the earlier period in respect of the very same appellant came up before the Tribunal in which Final Order No. 52413/2017 dated 22/03/2017 was passed by the Tribunal....

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.... to Service Tax under BAS. He submitted that since the present period involved is subsequent to the date of such amendment i.e. after 01/07/2010, the demand merits to be upheld. 5. After hearing both sides and perusal of record, we note that the lower Authority has held the appellant as liable to payment of Service Tax under BAS, for the amounts received from brand owners such as M/s Coca Cola ....