https://www.taxtmi.com/caselaws?id=215361 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. en-us Wed, 07 Dec 2011 00:00:00 +0530 Mon, 18 Apr 2016 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215361 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. Case-Laws Service Tax Wed, 07 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215361