https://www.taxtmi.com/caselaws?id=212966 A consignment agent selling branded readymade garments as a trader was not shown to have promoted or marketed a branded service for the client in the manner required to fall outside the small tax payer exemption under Notification No. 6/2005-S.T. The record indicated that any activity was confined to promoting sales of goods, not rendering a brand name service. In the absence of evidence establishing the necessary marketing of branded service, denial of the exemption was not justified. The appellant was therefore entitled to small tax payer exemption and could not be treated as providing brand name service. en-us Tue, 28 Jun 2011 00:00:00 +0530 Fri, 27 Apr 2012 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212966 A consignment agent selling branded readymade garments as a trader was not shown to have promoted or marketed a branded service for the client in the manner required to fall outside the small tax payer exemption under Notification No. 6/2005-S.T. The record indicated that any activity was confined to promoting sales of goods, not rendering a brand name service. In the absence of evidence establishing the necessary marketing of branded service, denial of the exemption was not justified. The appellant was therefore entitled to small tax payer exemption and could not be treated as providing brand name service. Case-Laws Service Tax Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212966