2019 (3) TMI 1428

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan, Additional Commissioner (AR) for Revenue Shri Vineet Kumar Singh, Advocate, for Assessee ORDER Per: Anil Choudhary The assessee and the revenue are in Cross appeal against the common order of adjudicating authority passed by learned Commissioner vide order dated 14th October 2014. 2. The issue in the appeal of the assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../ rent to their dealers/distributors, is concerned, we find that the said category of service is defined under Section 65 (105) (zzzzj) wherein it has defined- "taxable service means any service provided or to be provided to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring the right of possession and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant is not liable to pay service tax on this activity under the category SOTG. 8. So for the next issue of the said appeal is concerned regarding reimbursement of advertisement and publicity and also the sales target incentives, it is explained by the learned counsel that such schemes- target schemes or incentive schemes are issued by the Coca-Cola Co. Ltd. of which the appellant is a franchise....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tax on reimbursement of such expenses from Coca-Cola Company Limited. 9. So far the issue of Holding Charge on the bottles is concerned, the learned Commissioner have held that bottles or carets do not qualify for machinery, equipment and appliances, hence not fit into the definition of SOTG. As it is true that bottles and carets are not capital goods or equipment or appliance, accordingly, no....