https://www.taxtmi.com/caselaws?id=78969 The Tribunal concluded that the appellants' activities did not constitute "Business Auxiliary Services" under the Finance Act, 1994. The display of the logo did not promote or market any specific service provided by Sahara Corporation. The introduction of specific entries for brand promotion and sale of space post the relevant period indicated that such activities were not covered under the earlier general entry. Consequently, the demand for service tax, interest, and penalty was quashed, and the appeal was allowed with consequential relief. en-us Mon, 20 Dec 2010 00:00:00 +0530 Wed, 07 May 2014 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78969 The Tribunal concluded that the appellants' activities did not constitute "Business Auxiliary Services" under the Finance Act, 1994. The display of the logo did not promote or market any specific service provided by Sahara Corporation. The introduction of specific entries for brand promotion and sale of space post the relevant period indicated that such activities were not covered under the earlier general entry. Consequently, the demand for service tax, interest, and penalty was quashed, and the appeal was allowed with consequential relief. Case-Laws Service Tax Mon, 20 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78969