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2014 (10) TMI 27 - AT - Service TaxWaiver of pre deposit - appellant has rendered Business Auxiliary Services by agreeing to play for Kings XI Punjab, under a contract with Indian Premier League (IPL) - Appellant did not play any single match - Classification of service - Brand promotion service or Business Auxiliary service - Held that:- Appellant herein was contracted by Kings XI Punjab for playing IPL matches. It is also undisputed that though the appellant was selected for playing, did not play a single match for Kings XI Punjab. We find that while introducing the Service Tax liability under the category of Brand Promotion Service, C.B.E. & C. has given certain clarifications - activity of Brand Promotion being a new activity, was liable to be taxed from 2010 and has specifically stated that the Business Auxiliary Service is a wider category and this kind of promotion of name and house mark will fall under the category of Brand Promotion Service and not under the category of Business Auxiliary Service. show cause notice which has been issued for the period 1-4-2010 to 31-3-2011, there is no payment received by the appellant from Kings XI Punjab. If that be so, the appellant has made out a prima facie for waiver of pre-deposit of the amounts involved. - Stay granted.
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