TMI Blog2014 (7) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... department that the respondent for using the brand name or trade name of ICICI Bank Ltd. were paying some amount to the bank. On the contrary, it is the ICICI Bank which is paying to the respondent for providing the marketing services. The respondent, therefore, cannot be treated using the brand name of ICICI Bank Ltd. - No infirmity in impugned order - Decided against Revenue. - Appeal No.ST/267/2009-CU(DB) - Final Order No. 52711/2014 - Dated:- 20-6-2014 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For the Appellant : Mrs. Suchitra Sharma, AR For the Respondent : Shri Manoj Kutty (AR) JUDGEMENT Per Rakesh Kumar: The facts leading to filing of this appeal by the Revenue are, in brief, as under:- 1.1 The respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Asstt. Commissioners order holding that the respondent cannot be said to be providing the Business Auxiliary Services of marketing of the ICICI Bank loans under brand name/trade name of ICICI bank and that since there is no dispute that during each financial year their turnover was within the limit stipulated in the notification no.6/05-ST, the benefit of the exemption cannot be denied. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 2. None appeared for the respondent. 3. Heard Ms. Suchitra Sharma, ld. Joint CDR assailed the impugned order by reiterating the grounds of appeal and emphasized that from various clauses of the respondent s agreement with the ICICI Bank, it is clear that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent to ICICI Bank are the services of marketing of the services of ICICI Bank and also assisting the customers in obtaining loans from the bank and this service is Business Auxiliary Service taxable under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994. There is also no dispute that the turnover of the respondent during each financial year, during the period of dispute, is less than ₹ 4 Lakhs. The only point of dispute is as to whether the respondent are eligible for small scale provider exemption under notification no.6/05-ST and in this regard, the only point of dispute is as to whether the respondent were providing the Business Auxiliary Service to their client ICICI Bank Ltd. under brand name of ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ICICI bank in writing. In terms of Clause 10 of the agreement, ICICI Bank shall make available to the respondent the advertisement materials including posters, leaflets, displays, flyers, stickers, signs, cards, which the respondent shall prominently display, maintain and distribute at their own expenses. In our view, there is nothing in the above clauses from which it can be inferred that the respondent were providing the Business Auxiliary Services to ICICI Bank Ltd. under the brand name of ICICI Bank Ltd. Just promoting the service products of ICICI Bank Ltd. and for this purpose, using the advertisement and publicity materials, etc. provided by the ICICI Bank Ltd., or displaying the banners with the words Franchise of ICICI Bank L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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