The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has recently 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.”
Source Taxscan
Latest Posts in "India"
- GST on Dine-in, Takeaway, and Delivery App Orders: Rates, Compliance, and Reporting Differences
- Ensuring ITC Compliance: Mastering GSTR-2B Reconciliation and Audit Readiness for 2026
- India’s E-Invoicing Rules: Scope, Formats, Penalties, and Compliance Under the GST Framework
- Continuous Supply of Services Under GST: Legal Criteria Versus Commercial Practice Explained
- Tripura HC: ITC Cannot Be Denied to Bona Fide Purchaser for Supplier’s Tax Default
