{"id":4151,"date":"2025-06-02T15:21:34","date_gmt":"2025-06-02T09:51:34","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4151"},"modified":"2025-06-02T15:21:34","modified_gmt":"2025-06-02T09:51:34","slug":"promotional-services-taxable-as-business-auxiliary-services-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/promotional-services-taxable-as-business-auxiliary-services-cestat","title":{"rendered":"Promotional Services Taxable as Business Auxiliary Services | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000398904\/promotional-services-for-marketing-and-sales-are-taxable-as-business-auxiliary-services-cestat\">VCI Hospitality ltd. Versus Commissioner of Central Tax, Delhi West (2025) 30 Centax 361 (Tri.-Del)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Ms Binu Tamta<\/strong>, Member (J) &amp; <strong>Ms Hemambika R. Priya<\/strong>, Member (T)<\/li>\n<li><strong>Shri Anand Narayan<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant, M\/s VCI Hospitality Ltd., entered into an agreement with M\/s World Resort Ltd. for providing promotional activities relating to marketing and sales of Golden Palm Hotel &amp; Spa. These activities included placing advertisements in print and electronic media, installing hoardings, and reaching customers through telephone communications. The Department issued a show cause notice proposing to demand service tax crore for the financial years 2011\u201312 to 2014\u201315 under Section 73 of the Finance Act, 1994, along with interest and penalties. The notice alleged that the services rendered were classifiable under \u2018Business Auxiliary Services\u2019.<\/p>\n<p>The appellant neither filed a reply nor appeared for hearing. In appeal before the Tribunal, the appellant contended that the services provided were not taxable and that resort to best judgment assessment under Section 72 was unjustified, particularly for FY 2014\u201315 when financial records like the balance sheet were not furnished.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Tribunal dismissed the appeal, holding that the promotional activities undertaken by the appellant squarely fell within the ambit of taxable \u2018Business Auxiliary Services\u2019 as defined under Section 65(105)(zzb) of the Finance Act, 1994. It was observed that such services continued to be taxable under Section 66B post-2012. The Tribunal further upheld the invocation of best judgment assessment under Section 72 for FY 2014\u201315, given the appellant\u2019s failure to submit its balance sheet and other financial details.<\/p>\n<p>Referring to judicial precedents, the Tribunal noted that best judgment assessment is a legally sanctioned method for estimating tax liability in the absence of complete records and was fairly exercised in this case. Consequently, the impugned order confirming demand, interest, and penalties was sustained.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>CST v. H.M. Esufali \u2014 1973 (90) ITR 271 (SC) \u2014 Referred [Paras 6, 14]<\/li>\n<li>Fort Health Club v. Commissioner \u2014 2010 (17) S.T.R. 154 (Tribunal) \u2014 Relied on [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(20)%20G.S.T.L.%20515%20(Del.)&amp;itemType=AP\">National Building Construction Company Limited v. Union of India<\/a> \u2014 2019 (20) G.S.T.L. 515 (Del.) \u2014 Relied on [Para 12]<\/li>\n<li>Shri Uday Veer Singh v. Commissioner \u2014 Final Order No. 70532\/2024, dated 21-8-2024 by CESTAT, Allahabad \u2014 Referred [Para 8]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: VCI Hospitality ltd. Versus Commissioner of Central Tax, Delhi West&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4164,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-4151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Promotional Services Taxable as Business Auxiliary Services | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT Delhi affirms service tax on VCI Hospitality; marketing ads taxable as \u201cBusiness Auxiliary Services\u201d; best-judgment assessment for FY 2014-15 upheld.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/promotional-services-taxable-as-business-auxiliary-services-cestat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Promotional Services Taxable as Business Auxiliary Services | CESTAT\" \/>\n<meta property=\"og:description\" content=\"CESTAT Delhi affirms service tax on VCI Hospitality; 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