2018 (4) TMI 770
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....DRAN: The only grievance of the assessee - Appellants in the present appeal is that, they have been put to Service Tax liability under the category of 'Business Auxiliary Service' for the business of promoting and marketing of cable broadcasting service rendered by their client. The learned Chartered Accountant raised two issues: (i) The first one is with reference to discharge of full service....
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....e case is that, the Service Tax liability of the assessee - Appellants is purportedly covered by the tax liability paid by their main client. To this effect, the findings have also been recorded by the lower authorities. However, the Service Tax liability on the services rendered by the assessee - Appellants is to be treated separately without reference to the fact that such services might have be....