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2011 (7) TMI 570 - AT - Service TaxPromotion of brand name - service tax demand - Impugned period July, 2003 to February 2007 - Held that:- Allegation against the applicants is promotion of brand name and not the promotion of branded goods therefore, the said activity has come into taxable net w.e.f 01.07.2010 and the same has been considered in the case of Jetlite (India) Ltd. vs. Commissioner of Central Excise, New Delhi (2010 (12) TMI 40 - CESTAT, NEW DELHI), wherein held that promoting the brand name does not fall under the category of ‘Business Auxiliary Services' - Therefore, the appellant have made out a strong prima facie case for complete waiver of pre-deposit of Service Tax, interest and penalty - Accordingly, the same is waived and recovery thereof is stayed during pendency of the appeal.
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