Service tax - brand name services
Mukesh Khandelwal
(Querist) 23 April 2013
This query is : Resolved
One of my client have registration under the taxable service “business Auxiliary Service” have provide promotion & marketing of telecom service. M/s Vodafone Essar Digilink Limited (Vodafone) for providing promotion & marketing of telecom services and customer care service during the period from October 2007 to March 2011 paid a commission of Rs. 97596/ -. My client has not collect and paid any service tax in view of the benefit of threshold exemption as per service tax act.
Service tax department issue some notices and at least due to non submission of any reply, the show cause notice that the service provided has been acting on behalf of M/s Vodafone Essar Digilink Limited (Vodafone) for providing promotion & marketing of telecom service and customer care services under the brand name of M/s Vodafone Essar Digilink Limited (Vodafone) and the service provider are having the relationship of principle to agent, therefore, as per proviso to notification No. 6/2005 ST dated 01.03.2005 as amended, the benefit of the threshold exemption provided under the said notification does not appear to be admissible to them.
The assistant commissioner called upon to show cause and explain within 30 days ……… to why :-
Service tax
Penalty u/s 76, 77 and 78 should not be imposed.
I want to clear be my client cover brand name service category. My client had a retail outlet and get commission and Incentive from Vodafone.
Please guide me,
With Regards
Mukesh Khandelwal
9829242065, 9414742055
Raj Kumar Makkad
(Expert) 24 April 2013
You have no other option but to reply the notice as per your factual position with the relevant case law available online.
Mukesh Khandelwal
(Querist) 24 April 2013
Sir if it is possible . pleases provide me the case law name.
