https://www.taxtmi.com/caselaws?id=244884 The Tribunal held that the respondent's sales promotion activities for M/s Hindustan Motors constituted Business Auxiliary Service under Section 65(19) of the Finance Act, 1994. The Tribunal found a client relationship between the parties, leading to the imposition of service tax. The Tribunal set aside the Commissioner's order and upheld the Additional Commissioner's decision, emphasizing the recovery of expenses for sales promotion activities as a basis for establishing the client relationship and attracting service tax liability. en-us Fri, 06 Dec 2013 00:00:00 +0530 Wed, 14 Oct 2015 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244884 The Tribunal held that the respondent's sales promotion activities for M/s Hindustan Motors constituted Business Auxiliary Service under Section 65(19) of the Finance Act, 1994. The Tribunal found a client relationship between the parties, leading to the imposition of service tax. The Tribunal set aside the Commissioner's order and upheld the Additional Commissioner's decision, emphasizing the recovery of expenses for sales promotion activities as a basis for establishing the client relationship and attracting service tax liability. Case-Laws Service Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244884