TMI Blog2017 (9) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... providers, would not automatically conclude that the said brand is used for providing business auxiliary services to the client by the service provider. Such a suggestion with reference to many service like cargo handling, C&F, Business Auxiliary, GTA, etc., would make all such service providers out of the purview of Notifn. 6/2005-S.T., as all of them handle goods bearing the brands of other, which certainly is not the intent of the Legislature. In the present case, the Noticee have only handled the goods bearing the brand name of the client in the course of providing the business auxiliary services to the client and except this there has been no other evidence to substantiate the charges of the show cause notice. There is no evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and held they are entitled for the said exemption. On revision in terms of Section 84 of Finance Act, 1994, The Commissioner passed the impugned order holding that the appellant have received consideration for service of promoting, marketing and sale of branded products Koutons and hence barred in availing the above exemption. The appellant in the present appeal contested the findings in impugned order on the ground that the original authority properly examined the scope of service and concluded that selling branded goods cannot be considered as providing service with brand name of another person. Reliance was also placed on the decision of the Tribunal in Fashion Square - 2011 (24) S.T.R. 421 (Tri.-Del.). 3. We have hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utlet being operated by the Noticee for the client. I am unable to accept that this tantamounts to the use of brand name for provision of service by the Noticee to the client. The mere fact that a certain brand of goods are being sold through sales outlet of the service providers, would not automatically conclude that the said brand is used for providing business auxiliary services to the client by the service provider. Such a suggestion with reference to many service like cargo handling, C F, Business Auxiliary, GTA, etc., would make all such service providers out of the purview of Notifn. 6/2005-S.T., as all of them handle goods bearing the brands of other, which certainly is not the intent of the Legislature. 9. Coming to the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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