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2018 (8) TMI 248 - CESTAT NEW DELHISmall service provider - exemption upto ₹ 10 lacs - use of brand name of others - Benefit of N/N. 6/2005-ST - Business Auxiliary services - difference between the dealer price and the price at which the appellant ultimately sells the airconditioner - Installation and maintenance Service - activities of installation and maintenance carried out by the appellant for which consideration was received from M/s Voltas Limited - Held that:- The issue of taxability has never been raised before the lower Appellate Authority. A perusal of the impugned order reveals that the only issue raised before the lower authority was the entitlement to N/N. 6/2005 - the fresh argument on merits cannot be allowed to be raised at the stage of the present appeal. Entitlement of the appellant for the benefit of N/N. 6/2005-ST - Held that:- The service of installation and maintenance has been provided by the appellant on behalf of M/s Voltas, as per the agreement entered with them - there is no reason to interfere with the finding of the lower authority that the appellant is not entitled to the benefit of such SSI Notification since the appellant has provided the services under the brand of ‘Voltas’. Appeal dismissed - decided against appellant.
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