https://www.taxtmi.com/caselaws?id=241813 Small Scale Notification No. 06/2005-S.T. was examined in relation to service tax demanded on commission received for sale of another person's products. The notification was read, prima facie, as denying exemption only where the taxable service is rendered under a brand name or trade name registered in the name of another person. On the facts stated, the commission related to sale of goods, not use of another's registered brand for the taxable service, so a prima facie case for waiver of pre-deposit was made out and recovery was stayed pending appeal. en-us Tue, 05 Jun 2012 00:00:00 +0530 Wed, 01 Jan 2014 12:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241813 Small Scale Notification No. 06/2005-S.T. was examined in relation to service tax demanded on commission received for sale of another person's products. The notification was read, prima facie, as denying exemption only where the taxable service is rendered under a brand name or trade name registered in the name of another person. On the facts stated, the commission related to sale of goods, not use of another's registered brand for the taxable service, so a prima facie case for waiver of pre-deposit was made out and recovery was stayed pending appeal. Case-Laws Service Tax Tue, 05 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241813