https://www.taxtmi.com/caselaws?id=249710 The case involved a dispute over service tax exemption for a service provider assisting ICICI Bank in marketing and loan assistance services. The Revenue argued that the respondent was not eligible for exemption as they were providing services under ICICI Bank's brand name. However, it was found that the respondent's turnover was within the exemption limit each financial year, and the agreement clauses did not conclusively prove branding under ICICI Bank. As the respondent was not considered a franchisee providing financial services under ICICI Bank's brand name, the appeal was dismissed, upholding the decision in favor of the respondent. en-us Fri, 20 Jun 2014 00:00:00 +0530 Wed, 01 Jul 2015 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249710 The case involved a dispute over service tax exemption for a service provider assisting ICICI Bank in marketing and loan assistance services. The Revenue argued that the respondent was not eligible for exemption as they were providing services under ICICI Bank's brand name. However, it was found that the respondent's turnover was within the exemption limit each financial year, and the agreement clauses did not conclusively prove branding under ICICI Bank. As the respondent was not considered a franchisee providing financial services under ICICI Bank's brand name, the appeal was dismissed, upholding the decision in favor of the respondent. Case-Laws Service Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249710