Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 78 - AT - Service TaxClassification of service - activity of Brand endorsement - appearing in advertisement and promotional events - assessee is business entity or not - whether the activity of the respondent is Business Auxiliary Service covered by Section 65 (105) (zzb) readwith Section 65 (19) or is the service of brand promotion covered by Section 65 (105) (zzzzq) - Held that:- notwithstanding the language of the respondent’s contracts with her clients that she was to provide the services of endorsement/promotion of the clients services and products, ongoing through the details of the activities through which the service of endorsement/promotion of the client’s product/services is to be provided, it is clear that the overall objective of these agreements is the brand promotion and not mere promotion or marketing of a particular product or service. Therefore, we hold that the services provided by the respondent are covered by Section 65 (105) (zzzzq) which had come into force w.e.f. 01/07/10 and, hence, during the period prior to 01/07/10 the respondent’s activity in terms of her contracts mentioned above could not be taxable under Section 65 (105) (zzb), as, as held by Tribunal in the case of Jetlite (India) Ltd. vs. CCE, New Delhi (2010 (12) TMI 40 - CESTAT, NEW DELHI), Gujarat State Petronet Ltd. vs. CST, Ahmedabad (2010 (8) TMI 220 - CESTAT, AHMEDABAD ) and Triveni Earthmovers Pvt. Ltd. vs. CCE, Salem (2009 (4) TMI 9 - CESTAT CHENNAI), an activity is not liable to service tax under a pre-existing category when that activity had been brought under tax net from a certain date. - Decided against Revenue.
|