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TMI Blog2018 (1) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific clause of Section 65 (19) defining “Business Auxiliary service” has been shown to be applicable to levy service tax. It is not appearing from the show cause notice as to what goods or services the Respondent has promoted or helped to promote - The Brand promotion fee was not taxable until ‘Negative list’ came into effect from 01.07.2010 and hence there cannot be any liability upon the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration under the category of Business Auxiliary Services on the ground that the amount received by him is towards playing for IPL and for promotional activities. The show cause notice issued to the Respondent was set aside by the adjudicating authority. The appeal filed by the revenue before Commissioner (Appeals) was also rejected. Hence the revenue has filed the present appeal. 2. Shri B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Respondent reiterates the finding of the impugned order. He submits that only 10% of the fee was towards promotion of brand and remaining 90% was towards match fee. He submits that the amount was not taxable in view of Calcutta High Court judgment in case of Sourav Ganguly Vs. UOI[ 2016 (43) STR 482 (CAL)] and Tribunal order in case of Commissioner of Service Tax Delhi Vs. Shriya Sar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities as without specifying the activity and the nature of service of the Respondent he cannot be taxed. Further out of the seven clauses under Section 65 (19) no clause has been pointed out under which the Respondent is liable for service tax. Further as held by the Hon ble High Court of Calcutta in case of Sourav Ganguly Vs. UOI [2016 (43) STR 482 (CAL)] that the services of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no liability upon Respondent to pay service tax. 5. In view of above observation, We are of the view that the Respondent is not liable to service tax and the revenue s grounds of appeal are not acceptable. We therefore uphold the impugned order and dismiss the appeal filed by the revenue. CO stands disposed of. (Pronounced in court on 10-11-2017) - - TaxTMI - TMITax - Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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