https://www.taxtmi.com/caselaws?id=771551 CESTAT Bangalore held that reimbursements received for brand promotion activities do not constitute taxable service under Business Auxiliary Service provisions. The tribunal distinguished brand promotion from business auxiliary service, noting brand promotion was specifically introduced as taxable service only from July 2010 under Section 65(105)(zzzzq). Following precedent in Datamini Technologies case, the tribunal ruled brand promotion falls outside business auxiliary service ambit. The demand for service tax was set aside and appeal allowed with consequential relief. en-us Fri, 11 Apr 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771551 CESTAT Bangalore held that reimbursements received for brand promotion activities do not constitute taxable service under Business Auxiliary Service provisions. The tribunal distinguished brand promotion from business auxiliary service, noting brand promotion was specifically introduced as taxable service only from July 2010 under Section 65(105)(zzzzq). Following precedent in Datamini Technologies case, the tribunal ruled brand promotion falls outside business auxiliary service ambit. The demand for service tax was set aside and appeal allowed with consequential relief. Case-Laws Service Tax Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771551