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2018 (1) TMI 266 - CESTAT MUMBAI
Business Auxiliary Services - amount received towards playing for IPL and for promotional activities - Held that: - though in the SCN the Respondent was made liable to pay service tax but as rightly held by the adjudicating authority, no specific clause of Section 65 (19) defining “Business Auxiliary service” has been shown to be applicable to levy service tax. It is not appearing from the show cause notice as to what goods or services the Respondent has promoted or helped to promote - The Brand promotion fee was not taxable until ‘Negative list’ came into effect from 01.07.2010 and hence there cannot be any liability upon the Respondent till that period - the Respondent is not liable to service tax - appeal dismissed - decided against Revenue.