2008 (6) TMI 48

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sales promotion and marketing service came under the scope of Service Tax as business auxiliary service only w.e.f. 1.7.2003 - For the period prior to this the sales promotion and marketing services are not covered under the scope of Service Tax - ST/507/2006 - 141/2008-ST - Dated:- 23-6-2008 - Shri S.S. Kang, Vice President and Rakesh Kumar, Member (Technical) (Final Order No. 141/2008- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... marketing is also clearing and forwarding service, therefore, respondents are liable to pay Service Tax. The adjudicating authority confirmed the demand and Commissioner (Appeals) set aside the demand. 3. Admitted facts are that sales promotion and marketing service came under the scope of Service Tax as business auxiliary service with effect from 1.7.2003 and respondents have already paid Se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X