https://www.taxtmi.com/caselaws?id=401735 CESTAT KOLKATA - AT allowed the appeal and set aside the Commissioner's order. Brand endorsement fees were held classifiable under the newly inserted service (sec. 65(105)(zzzzq)) and not taxable under BAS prior to 1 July 2010. Demands for anchoring and writing articles were not maintainable as they were not alleged in the SCN. Fees for playing cricket/composite receipts were not wholly leviable under BAS. The extended limitation and penalty were not properly recorded and could not be invoked. The appellant is entitled to interest at 10% p.a. on Rs. 1,51,66,500 and Rs. 50,00,000 from deposit until transfer to the HC Registrar; appeal allowed. en-us Mon, 14 Dec 2020 00:00:00 +0530 Tue, 09 Sep 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401735 CESTAT KOLKATA - AT allowed the appeal and set aside the Commissioner's order. Brand endorsement fees were held classifiable under the newly inserted service (sec. 65(105)(zzzzq)) and not taxable under BAS prior to 1 July 2010. Demands for anchoring and writing articles were not maintainable as they were not alleged in the SCN. Fees for playing cricket/composite receipts were not wholly leviable under BAS. The extended limitation and penalty were not properly recorded and could not be invoked. The appellant is entitled to interest at 10% p.a. on Rs. 1,51,66,500 and Rs. 50,00,000 from deposit until transfer to the HC Registrar; appeal allowed. Case-Laws Service Tax Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401735