https://www.taxtmi.com/caselaws?id=210036 The Tribunal ruled in favor of the appellant, M/s Zenith Computers Ltd., by granting a waiver of the pre-deposit of service tax, interest, and penalties. It held that promoting brand names did not constitute "Business Auxiliary Services" under the Finance Act, 1994, for the period before July 2010. The decision was based on the interpretation of legal provisions and precedents, including the case of Jetlite (India) Ltd. vs. Commissioner of Central Excise, New Delhi, which established that promoting brand names does not fall under the said category. en-us Mon, 25 Jul 2011 00:00:00 +0530 Thu, 04 Jul 2013 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210036 The Tribunal ruled in favor of the appellant, M/s Zenith Computers Ltd., by granting a waiver of the pre-deposit of service tax, interest, and penalties. It held that promoting brand names did not constitute "Business Auxiliary Services" under the Finance Act, 1994, for the period before July 2010. The decision was based on the interpretation of legal provisions and precedents, including the case of Jetlite (India) Ltd. vs. Commissioner of Central Excise, New Delhi, which established that promoting brand names does not fall under the said category. Case-Laws Service Tax Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210036