Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 84 - AT - Service TaxSSI exemption upto 10 lakhs - activity of promoting sale of “Koutons” brand of readymade garments supplied by M/s. Charley Creations Pvt. Ltd., the owner of said brand - Department entertained a view that the appellants are not eligible for exemption under Notification 6/2005-S.T. as they have been rendering service of business promotion and marketing of branded products - Held that: - the services provided under a brand name of other persons are not eligible for the exemption under the aforesaid Notification - 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. 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 whatsoever to indicate that the Noticee are providing the business auxiliary service under any brand name owned by other - The contention that when the service recipient is the owner of brand name then how can the Noticee use the same brand name for providing service to the owner of the brand, also deserves acceptance on merits. Appeal allowed - decided in favor of appellant.
|