https://www.taxtmi.com/caselaws?id=207613 Entitlement to exemption under Notification No. 6/2005-S.T. was examined in the context of a service tax demand under Business Auxiliary Services. The applicants argued that their commission for the relevant financial year was below the prescribed limit, but the Revenue contended that they were promoting sales using the Blue Mount brand name, which was excluded from the notification. On a prima facie reading, the exemption was found unavailable at this stage, and the applicants were directed to deposit 50% of the service tax demand within the stipulated time, with recovery of the balance demand and penalty stayed on compliance. en-us Tue, 22 Feb 2011 00:00:00 +0530 Mon, 19 Dec 2011 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207613 Entitlement to exemption under Notification No. 6/2005-S.T. was examined in the context of a service tax demand under Business Auxiliary Services. The applicants argued that their commission for the relevant financial year was below the prescribed limit, but the Revenue contended that they were promoting sales using the Blue Mount brand name, which was excluded from the notification. On a prima facie reading, the exemption was found unavailable at this stage, and the applicants were directed to deposit 50% of the service tax demand within the stipulated time, with recovery of the balance demand and penalty stayed on compliance. Case-Laws Service Tax Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207613