Brand name exclusion under small scale exemption applies only when the provider uses another's trade name; denial set aside and remanded.

The small scale exemption under Notification No. 6/2005-CE could not be denied merely because the service recipient was associated with a brand name. The brand name exclusion applies only where the service provider itself uses another person's brand name or trade name as the service provider. On that reasoning, the denial of exemption was set aside and the exemption claim was remanded to the original adjudicating authority for fresh consideration, with the other contentions left open.

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Issues: Whether the benefit of small scale exemption under Notification No. 6/2005-CE could be denied on the ground that the services were provided in connection with the brand name of another person, and whether the matter required fresh adjudication.

Analysis: The exemption issue had already been considered in an earlier Tribunal decision, which drew a distinction between services provided under the service provider's own name and services actually provided under the brand name or trade name of another person. The notification bars the benefit only where the service provider uses another person's brand name or trade name as service provider. On that reasoning, the mere fact that the recipient of the services is associated with a brand name does not by itself attract the exclusion. In view of that earlier ruling, the impugned order was not sustained on this aspect and the matter was sent back for reconsideration of the exemption claim.

Conclusion: The denial of small scale exemption was set aside and the issue was remanded to the original adjudicating authority for fresh decision.

Final Conclusion: The appeal succeeded only to the extent of remand on the exemption issue, while other contentions were left open before the adjudicating authority.

Ratio Decidendi: The brand name exclusion in the exemption notification applies only when the service provider uses the brand name or trade name of another person as service provider, and not merely because the service recipient is associated with that brand.

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