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2019 (10) TMI 1564 - AT - Service TaxExemption to small service provider exemption when service turnover does not exceed Rs. 4 lakhs under N/N. 6/2005-S.T., dated.1-3-2005 - Denial of exemption on the ground that the appellant is providing branded services - HELD THAT:- The facts are not in dispute that the appellant is a provider of services on behalf of M/s. HFCL and receiving commission from them. The appellant receiving collections under the brand/trade name of M/s. HFCL and the appellant is rendering Business Auxiliary Service to M/s. HFCL under its own name. Therefore, the appellant is not providing any branded services. In that circumstance, the benefit of exemption under Notification No. 6/2005-S.T., dated 1-3-2005 cannot be denied to the appellant. Therefore, there are no merits in the impugned order and the same is set aside. Appeal allowed.
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