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TMI Blog2015 (6) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer of various products. As per agreements, the scheme was launched by the manufacturer and as per scheme, the applicant shall provide coupons to their corporate clients who after sale of their product issued coupons to their customers, who scratches those coupons, the winner of the coupon shall contact to the applicant who shall arrange for accommodation for stay in India or outside India as per the condition of the coupon. For those arrangements of accommodation by the applicant, the applicant discharging their service tax liability under the category of Tour Operator Services by availing abatement @ 90% as per Notification No. 38/2007-ST dated 23.8.2007. Revenue is of the view that applicant is promoting the business of their corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court observed as under: "(vii) The expression 'sales promotion' has been defined in the Oxford Dictionary of Business to mean an activity designed to boost the sales of a product or service. It may include an advertising campaign, increased PR activity, a free-sample campaign, offering free gifts or trading stamps, arranging demonstrations or exhibitions, setting up competitions with attractive prizes, temporary price reductions, door-to-door calling, telephone selling, personal letters etc. In the Oxford Dictionary of Business English, sales promotion has been defined as a group of activities that are intended to improve sales, sometimes including advertising, organizing competitions, providing free gifts and samples. These prom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ie we are of the view that the activity undertaken by the applicant does not qualify under the category of Business Auxiliary Service. We have also considered the case law relied upon by the ld. AR in the case of Cadila Healthcare Ltd. (supra) wherein all the activities referred by the Hon'ble High Court with regard the promotion of sale but here the applicant is providing all services after effecting the sale. Therefore, the said case law is not relevant to the facts of this case. In these circumstances, the applicant has made out a prima facie case of complete waiver of pre-deposit of service tax, interest and penalties, therefore, we waive the requirement of pre-deposit of entire amount of service tax, interest and penalty and stay r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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