TMI Blog2011 (2) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... and hence, prima facie we find that the applicants are not entitled for the benefit of the said notification - Decided in against the assessee by way of direction to deposit 50% of demand - ST/755/2007 - ST/104/2011(PB) - Dated:- 22-2-2011 - S/Shri Ashok Jindal, Mathew John, JJ. REPRESENTED BY : Shri Rupender Singh, Advocate, for the Appellant. Shri Fateh Singh, SDR, for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the applicants submits that the applicants are entitled for the benefit of notification No. 6/2005-S.T., dated 1-3-2005 as the total commission received in a financial year is less than 4 lakhs. Hence, no demand of service tax can be raised against them. 3. On the other hand learned D.R. submits that as the applicants are promoting the sales of their principals by using brand name, namely Bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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