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2012 (12) TMI 274 - AT - Service TaxReferring the matter to Hon’ble President – Classification of Service either under the head Business Auxiliary Service or Advertisement Agency Service - The appellants are engaged in brand promotion of ‘INTEL' and ‘MICROSOFT' for which commercial considerations were being paid by both the brand owners periodically. Held that :- Case be placed before the Hon'ble President to refer it to a 3rd Member to decide the issue on the following points:- Difference of Opinion - Whether the Member (Judicial) is correct in holding that the appellants are engaged in the activity of promoting the brand of Intel/Microsoft consequently, the activity of ‘promotion or marketing of logo or brand' does not cover under the category of Business Auxilliary Service by relying on the judgment of [M/s JETLITE (INDIA) LIMITED Versus CCE , NEW DELHI, 2010 (12) TMI 40 - CESTAT, NEW DELHI]. Or - Whether the Member (Technical) is correct in holding that the appellants are engaged in the activity of promoting the branded goods of Intel/Microsoft, therefore, the judgment of Jetlite (India) Ltd., (supra) is not applicable to the facts of this case and the demands are rightly confirmed under the category of Business Auxilliary Service and the extended period of limitation has rightly been invoked.
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