https://www.taxtmi.com/caselaws?id=250463 A manufacturer using its own registered brand name was not liable to service tax under Business Auxiliary Service merely because it entered into an arrangement for marketing country liquor. The agreement showed only a marketing relationship and did not establish a job-work arrangement for the marketing entity. On those facts, the Revenue's basis for fastening tax liability on the appellants failed, and the demand for service tax, interest and penalties was unsustainable. Consequential relief followed. en-us Mon, 05 Nov 2012 00:00:00 +0530 Wed, 13 Aug 2014 08:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250463 A manufacturer using its own registered brand name was not liable to service tax under Business Auxiliary Service merely because it entered into an arrangement for marketing country liquor. The agreement showed only a marketing relationship and did not establish a job-work arrangement for the marketing entity. On those facts, the Revenue's basis for fastening tax liability on the appellants failed, and the demand for service tax, interest and penalties was unsustainable. Consequential relief followed. Case-Laws Service Tax Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250463