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2015 (12) TMI 269 - CESTAT NEW DELHIBusiness auxiliary services - benefit of Notification No. 6/2005-S.T., dated 1-3-2005 - SSI Exemption - Held that:- Respondents are entitled for the benefit under Notification No. 6/2005, as they are not providing services to the independent person under the brand name of some other person. In fact, in this case, the respondent is providing services to the brand name owner (i.e. the service recipient). Therefore, we hold that respondents are entitled for benefit of exemption under Notification No. 6/2005. In these circumstances, we do not find any infirmity in the impugned order, same is upheld. - Decided against Revenue.
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