No Service tax on Brand Promotion Fee before 01.07.2010

Commissioner of Customs & Central Excise Vs. Shri. Swapnil Asnodkar (CESTAT Mumbai) Further as held by the Honorable High Court of Calcutta in case of Sourav Ganguly Vs. UOI [2016 (43) STR 482 (CAL)] that the services of brand promotion before 01.07.2010 are not taxable. Same views has been taken by the Tribunal in case of Commissioner of Service Tax Delhi Vs. Shriya Saran [2014 (36) STR 641 (TRI)]. We also find that as per the clause 4 and 4.8 of the agreement only 10% of the total sum receivable is towards Promotion of Brands of Goods, services and events and the remaining is towards mat...