2011 (9) TMI 821

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....n. 2. The applicant has entered into bi-partite agreement with celebrities to enable the celebrities to endorse products/ brands of various clients. There are tri-partite agreements among the applicant, the concerned celebrity and the company for whom the celebrity is endorsing the products/ brands. In the present dispute, the applicant has received the entire amount from the company whose prod....

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....ervice viz. Business Auxiliary Service rendered by the applicant does not arise. He further submits that even if the service tax is payable, the said amount is available as credit towards payment of service tax on the entire amount of charges received from the company for whom the products / brands were endorsed. 4. Ld. Jt.CDR reiterates the findings and reasoning contained in the impugned orde....