2018 (2) TMI 467

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..... the definition of Business Auxiliary Service and were otherwise eligible for levy of Service Tax under the category of Business Auxiliary Service. Branded services - Use of brand name of financial institutions - benefit of N/N. 06/2005-ST dated 01/03/2005 - Held that: - the said services were rendered to the Financial Institutions and therefore, the question of use of brand of the Financial I .....

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..... g out of common Order-in-Appeal No. 438 to 445-ST/APPL/KNP/2010 dated 31/08/2010 passed by Commissioner of Customs Central Excise (Appeals), Kanpur. 2. The brief facts of the case are that appellants were receiving commission from the Bank Financial Institutions for providing services to the Financial Institutions. It appeared to Revenue that the said commission was covered by the definitio .....

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..... y Service and were otherwise eligible for levy of Service Tax under the category of Business Auxiliary Service. Further, we find that the said services were rendered to the Financial Institutions and therefore, the question of use of brand of the Financial Institutions by the Service Provider did not arise. Therefore, we find that services were not covered as Branded services and therefore, the .....

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