https://www.taxtmi.com/caselaws?id=354869 The Tribunal held that the change in classification by the Commissioner (Appeals) from business support service to brand promotion service was impermissible. The impugned order demanding service tax on a cricketer's retainer fee was set aside as it exceeded the scope of the original notice. The appellant was found not liable for service tax as they were not providing any taxable services to the franchisee. The appeal was allowed in favor of the appellant-assessee. en-us Wed, 31 Jan 2018 00:00:00 +0530 Sat, 24 Feb 2018 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354869 The Tribunal held that the change in classification by the Commissioner (Appeals) from business support service to brand promotion service was impermissible. The impugned order demanding service tax on a cricketer's retainer fee was set aside as it exceeded the scope of the original notice. The appellant was found not liable for service tax as they were not providing any taxable services to the franchisee. The appeal was allowed in favor of the appellant-assessee. Case-Laws Service Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354869