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2014 (10) TMI 27

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..... 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. - ST/11229/2013 - Misc. Order No. M/12640/2013-WZB/AHD - Dated:- 14-6-2013 - Shri M.V. Ravindran, Member .....

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..... to effect from 2010 and relied upon the Board s Circular No. 334/1/2010-TRU, dated 26-2-2010, which clarifies that the activity of mere establishing goodwill or adding value to a brand, would fall under the category of Brand Promotion Services and this kind of services cannot be considered under Business Auxiliary Services. He would also submit that this Bench had taken a view in the case of Shri Irfankhan M. Pathan, Shri Yusufkhan M. Pathan - 2012-TIOL-1273-CESTAT-AHM - on an identical issue and produces a copy of the said order. It is his submission that in that case also, this Bench had taken a view that the extended period cannot be invoked and directed the appellant therein to deposit 20% of the amount of Service Tax liability which is .....

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..... belonging to a client and promotion or marketing of services provided by the client are already covered under Business Auxiliary Services (BAS). Such activities would continue to remain classified under BAS. The difference between the services classifiable under BAS and the newly proposed service is that the latter has a wider coverage in the sense that mere promotion of a brand would attract tax under this service even if such promotions cannot be directly linked to promotion of a particular product or service. Many companies/corporate houses (for example Sahara, ITC or Tatas) are associated with a range of activities including production/marketing/sale of goods, provision of services, holding of events, undertaking social activities etc. .....

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