2011 (7) TMI 570

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ard both sides. 2. Shri M.H.Patil, learned Advocate for the appellants submits that the demand has been raised against the applicant namely M/s Zenith Computers Ltd. for payment of service Tax of Rs.67,80,664/- along with interest and various penalties under the Finance Act, 1994 for the period July, 2003 to February 2007 under the category of "Business Auxiliary Services" for the activity of pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellants is squarely covered under the definition of 'Business Auxiliary Services' and the adjudicating authority has rightly raised the demand of Service Tax against the applicants along with interest and imposed penalties under the various provisions of the Finance Act, 1994. Prima facie, at this stage the applicants may be directed to make the pre-deposit of entire Service Tax. 4. We have ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... omotion of brand name and not the promotion of branded goods. Therefore, the said activity has come into taxable net w.e.f 01.07.2010 and the same has been considered by this Tribunal in the case of Jetlite (India) Ltd. (supra), wherein this Tribunal has held that promoting the brand name does not fall under the category of 'Business Auxiliary Services'. Therefore, we find that the appellant have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X