P&H HC: Eyewitness Account Not Credible if Eyewitness Directly Identifies Accused in Court  ||  Delhi HC: Conditions u/s 45 PMLA Have to Give Way to Article 21 When Accused Incarcerated for Long  ||  Delhi High Court: Delhi Police to Add Grounds of Arrest in Arrest Memo  ||  Kerala High Court: Giving Seniority on the Basis of Rules is a Policy Decision  ||  Del. HC: Where Arbitrator has Taken Plausible View, Court Cannot Interfere u/s 34 of A&C Act  ||  Ker. HC: No Question of Estoppel Against Party Where Error is Committed by Court Itself  ||  Supreme Court: Revenue Entries are Admissible as Evidence of Possession  ||  SC: Mere Breakup of Relationship Between Consenting Couple Can’t Result in Criminal Proceedings  ||  SC: Bar u/s 195 CrPC Not Attracted Where Proceedings Initiated Pursuant to Judicial Order  ||  NTF Gives Comprehensive Suggestions on Enhancing Better Working Conditions of Medical Professions    

CESTAT, Chandigarh: Service Tax Cannot be Imposed on Promotional Activities of Coca Cola Franchisee - (08 Dec 2020)

SERVICE TAX

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that service tax cannot be imposed on Coca Cola Franchisee for the promotional activities carried out under the Bottler’s Agreement since these activities are not covered under the ambit of “Business Auxiliary Services.”

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   COCA COLA  

Share :        

Disclaimer | Copyright 2024 - All Rights Reserved