Cadila Healthcare Limited Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
A. FACTS OF THE CASE
1. M/s Cadila Healthcare Limited (hereinafter referred to as appellant) has entered into a partnership agreement with a partnership firm M/s Zydus Healthcare. The statement indicating the share in partnership is tabulated as under:
| Sr. No. | Party Name | % of Share |
|---|---|---|
| 1 | Appellant | 96% |
| 2 | Cadila Healthcare Staff Welfare Trust | 2% |
| 3 | German Remedies Ltd | 2% |
2. An addendum dated 01/04/2007 was added. As per the addendum, appellant agreed to provide certain services to firm partnership M/s Zydus Healthcare related to promotion and marketing of firm‘s product and various related services.
3. The appellant received remuneration from M/s Zydus Healthcare on which they have paid the service tax and interest whenever there is a delay. Subsequently, on realisation that service is tax is not payable as the activity does not fall under the ambit of services and they had filed refund claims.
4. The refund claims were rejected by the Assistant Commissioner of Service Tax, Ahmedabad. Being aggrieved by the rejection of refund claim, the appellant filed appeals before the Commissioner (Appeals) which came to be rejected. Therefore, the present appeals filed by the appellant.
B. ARGUMENT BY APPELLANT
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