https://www.taxtmi.com/caselaws?id=764011 CESTAT Allahabad allowed the appeal in a service tax dispute involving advertisement and promotional activities. The appellant received support price from a beverage company for joint promotional activities but was assessed under Business Auxiliary Service provisions. The tribunal held that the adjudicating authority exceeded the scope of the show cause notice by confirming demand under a service head not specifically mentioned in the SCN. The appellant was promoting its own final product (beverages) rather than providing services to the company, thus not fulfilling Business Auxiliary Service conditions. The extended limitation period was also improperly invoked as the department failed to establish suppression or mala fide intent. The demand was set aside. en-us Thu, 08 Aug 2024 00:00:00 +0530 Wed, 01 Jan 2025 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764011 CESTAT Allahabad allowed the appeal in a service tax dispute involving advertisement and promotional activities. The appellant received support price from a beverage company for joint promotional activities but was assessed under Business Auxiliary Service provisions. The tribunal held that the adjudicating authority exceeded the scope of the show cause notice by confirming demand under a service head not specifically mentioned in the SCN. The appellant was promoting its own final product (beverages) rather than providing services to the company, thus not fulfilling Business Auxiliary Service conditions. The extended limitation period was also improperly invoked as the department failed to establish suppression or mala fide intent. The demand was set aside. Case-Laws Service Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764011