https://www.taxtmi.com/caselaws?id=268965 The Tribunal upheld the impugned order dropping the demand of Service Tax against the respondent, dismissing the Revenue's appeal. The respondent was found entitled to the exemption under Notification No. 6/2005 as they provided services to the brand name owner, not an independent person under another brand name. The Tribunal did not delve into the classification of services but focused on the respondent's entitlement to the exemption, emphasizing the specific nature of services in determining eligibility for tax exemptions. en-us Fri, 19 Dec 2014 00:00:00 +0530 Sat, 05 Dec 2015 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268965 The Tribunal upheld the impugned order dropping the demand of Service Tax against the respondent, dismissing the Revenue's appeal. The respondent was found entitled to the exemption under Notification No. 6/2005 as they provided services to the brand name owner, not an independent person under another brand name. The Tribunal did not delve into the classification of services but focused on the respondent's entitlement to the exemption, emphasizing the specific nature of services in determining eligibility for tax exemptions. Case-Laws Service Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268965