The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that the promotional activities provided by former Indian skipper Anil Kumblein carrying advertising, promotional activity, team endorsement provided byM/s. RCSPL/franchisee/co-sponsors shall not be treated as “Business Auxilliary Services” and therefore, no service tax can be imposed on the same. The department held…
