Rakesh Kumar, Technical Member - The facts leading to filing of this appeal by Revenue are, in brief, as under.

1.1 The respondent is a popular Cine Actress residing at Mumbai. She has taken service tax registration at Delhi and has been paying service tax on renting of immovable property since 2007-08 onwards. The officers of Directorate General of Central Excise Intelligence, on receipt of an intelligence that she has earned huge amount in connection with advertisement or promotion of the products/services of her clients, directed her vide letter dated 12/05/11 to furnish the details regarding the payments received in connection with advertisement/promotion of products, the details of the service tax paid and service tax returns filed. The respondent vide her letter dated 18/05/11 stated that she is engaged in brand promotion which is taxable since 01/07/10 and that prior to 01/07/10 she had not provided any taxable service other than renting of immovable property (since 01/06/07). From subsequent inquiry it appeared that she had entered into agreements with M/s Hindustan Lever Ltd., M/s Colgate Palmolive, M/s TTK Healthcare Ltd., M/s Saravana Jewellers, M/s Bhima Jewellers,