2014 (3) TMI 339

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....Respondent : None PER : Rakesh Kumar The respondent are an authorized service station for which they have service tax registration. During the period from 01/7/03 to 31/3/05 they received certain amount from M/s Hindustan Motors for organizing advertisements and road shows for the purpose of promoting the sale of the cars being manufactured by M/s Hindustan Motors and expenses incurred in th....

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....t. On appeal being filed to Commissioner (Appeals), he vide impugned order dated 03/4/08 set aside the above-mentioned service tax demand on the ground that the respondent had received only reimbursement of the expenses on advertisement and road show being organized by them and, as such, there is no relationship of principal and client between them. Against this order of the Commissioner (Appeals)....

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....Section 65 (19) of the Finance Act, 1994 and reimbursement of expenses incurred by the respondent for this sales promotion activity would attract service tax. 4. We have considered the submissions of the learned Departmental Representative and have gone through the records of this case. 5. It is not disputed that the respondent during the period of dispute had arranged advertisements and had....