TMI Blog2011 (7) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... xable 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 Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... promotion of brand name has come into the taxable net with effect from 1.7.2010, therefore, prior to that period no demand is sustainable under the category of Business Auxiliary Services' on the activity of the appellants. The said contention is supported by the decision of the Tribunal in the case of Jetlite (India) Ltd. vs. Commissioner of Central Excise, New Delhi reported in 2011(21)STR 119 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the learned Jt. CDR has disputed that it is not a case of promotion of brand name but it is a case of promotion of branded goods. Therefore, we have perused the show-cause notice and on perusal of the show-cause notice, it is found that in paragraph 15.1 the allegation against the applicants is that why the services rendered by them to INTEL MICROSOFT, viz. promotion of INTEL INSIDE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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