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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  

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