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Service Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Business Auxiliary Services - celebrity image as a ‘brand ...


Celebrity Brand Ambassador Services Taxable u/s 65(105)(zzzzq) of Finance Act From July 1, 2010.

December 16, 2020

Case Laws     Service Tax     AT

Business Auxiliary Services - celebrity image as a ‘brand ambassador’ for promotion and marketing/sale of various products - the activity carried out by the appellant could not have been subjected to levy of service tax under BAS prior to July 1, 2010 and would only be taxable w.e.f July 1, 2010 under section 65(105)(zzzzq) of the Finance Act. - AT

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