Sales promotion being essential character of bundle of services classifiable under ‘BAS’

Komatsu India (P) Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai)

In connection with promotion of sales, marketing survey and providing such activities, the appellants is also undertaking after sales service which is in the nature of product support. The department has classified the activity under ‘Management, Maintenance and Repair Service’. There is a major element of promotion of sales and marketing involved. The appellant is doing promotion of the sales and marketing the products manufactured by

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