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Whether service provided under own brand name or trade name is entitled to the exemption under notification no.33/2012 dated 20-6-2012 w.e.f. 1-7-2012?

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Dated: 31-3-2015

11 - Small Service Providers - Value Based Exemption upto 10 lakhs

Yes. Exemption is available if the person using his own brand name or trade name. The restriction in notification is for use of brand name or trade name of others. 

As per notification no. 33 /2012 dated 20-6-2012, w.e.f. 1-7-2012 , nothing contained in this notification shall apply to taxable services provided by a person under a brand name or trade name, whether registered or not, of another person.


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