https://www.taxtmi.com/caselaws?id=340603 The Tribunal set aside the demand of service tax under "Business Auxiliary Service" for the period 2006-07 to 2009-2010, ruling in favor of the appellant. It found that the nature of the payments received for brand promotion did not align with the definition of "Business Auxiliary Service" before the introduction of a new service for brand promotion from 1.7.2010. The Tribunal concluded that the activities undertaken by the appellant did not fall within the scope of taxable services under BAS during the relevant period. en-us Thu, 16 Mar 2017 00:00:00 +0530 Mon, 01 Jan 2018 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340603 The Tribunal set aside the demand of service tax under "Business Auxiliary Service" for the period 2006-07 to 2009-2010, ruling in favor of the appellant. It found that the nature of the payments received for brand promotion did not align with the definition of "Business Auxiliary Service" before the introduction of a new service for brand promotion from 1.7.2010. The Tribunal concluded that the activities undertaken by the appellant did not fall within the scope of taxable services under BAS during the relevant period. Case-Laws Service Tax Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340603