https://www.taxtmi.com/caselaws?id=219259 The Tribunal held that the advertisements carrying "Intel Inside" and "Microsoft Windows" logos were promoting the products of Intel and Microsoft, thus falling under 'Business Auxiliary Service'. The show-cause notice was not barred by limitation due to the appellants' non-disclosure of agreements with Intel and Microsoft. The services were not considered exports as both companies had offices in India, and payments were in Indian Rupees. Amounts received from Intel and Microsoft were deemed consideration for 'Business Auxiliary Service', not reimbursement for expenses. Penalties were upheld for various non-compliances, except for Section 78, and interest on delayed service tax payment was imposed. en-us Wed, 20 Jun 2012 00:00:00 +0530 Thu, 29 Dec 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219259 The Tribunal held that the advertisements carrying "Intel Inside" and "Microsoft Windows" logos were promoting the products of Intel and Microsoft, thus falling under 'Business Auxiliary Service'. The show-cause notice was not barred by limitation due to the appellants' non-disclosure of agreements with Intel and Microsoft. The services were not considered exports as both companies had offices in India, and payments were in Indian Rupees. Amounts received from Intel and Microsoft were deemed consideration for 'Business Auxiliary Service', not reimbursement for expenses. Penalties were upheld for various non-compliances, except for Section 78, and interest on delayed service tax payment was imposed. Case-Laws Service Tax Wed, 20 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219259