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Display of logo for promoting a brand not taxable under ‘Business Auxiliary Services’
Case Law Details
- Case Name
- M/s Jetlite (India) Limited Vs CCE (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Display of logo for promoting a brand not taxable under ‘Business Auxiliary Services’ but ‘Promotion of Brand of Goods, services, events, business entity, etc.’ w.e.f. 01.07.2010.
M/s Sahara Airlines Limited, which was taken over by M/s Jet lite (India) Limited, the Appellants, entered into an agreement with its group company. M/s Sahara Airlines India Commercial Corporation Ltd. (‘Sahara’) engaged in developing, constructing and sale of immovable properties, for printing logo of Sahara on the air tickets, boarding passes, baggage tags, news paper advertisements, hoardings etc. for...
