https://www.taxtmi.com/caselaws?id=278757 Promotional activity undertaken for the sale of educational CDs was treated as a business auxiliary service rendered on behalf of the principal, because the materials were supplied by eBIZ and the appellants only promoted their sale. On that basis, the service tax, if any, was held payable by the principal, not by the appellants. The exemption under Notification No. 14/2004-S.T. dated 10.09.2004 was considered applicable to the nature of service involved, and the demand against the appellants was not sustainable. en-us Tue, 28 Nov 2017 00:00:00 +0530 Wed, 20 Feb 2019 06:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278757 Promotional activity undertaken for the sale of educational CDs was treated as a business auxiliary service rendered on behalf of the principal, because the materials were supplied by eBIZ and the appellants only promoted their sale. On that basis, the service tax, if any, was held payable by the principal, not by the appellants. The exemption under Notification No. 14/2004-S.T. dated 10.09.2004 was considered applicable to the nature of service involved, and the demand against the appellants was not sustainable. Case-Laws Service Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278757