https://www.taxtmi.com/caselaws?id=211506 Direct selling, authorised dealer and recovery services provided to banks and non-banking financial institutions were treated as Business Auxiliary Services and therefore taxable under service tax law. The Tribunal also held that the brand-name exclusion in Notification No. 6/2005-S.T. applies only when the service provider uses another person's brand name or trade name, and not merely because the recipient is a branded bank or institution. On that reasoning, the exemption was available to the appellants. The demand was set aside and the matter was remanded for fresh year-wise adjudication of liability in light of those findings. en-us Thu, 18 Aug 2011 00:00:00 +0530 Mon, 20 Feb 2012 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211506 Direct selling, authorised dealer and recovery services provided to banks and non-banking financial institutions were treated as Business Auxiliary Services and therefore taxable under service tax law. The Tribunal also held that the brand-name exclusion in Notification No. 6/2005-S.T. applies only when the service provider uses another person's brand name or trade name, and not merely because the recipient is a branded bank or institution. On that reasoning, the exemption was available to the appellants. The demand was set aside and the matter was remanded for fresh year-wise adjudication of liability in light of those findings. Case-Laws Service Tax Thu, 18 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211506