https://www.taxtmi.com/caselaws?id=355046 Services rendered to financial institutions were treated as Business Auxiliary Service and thus taxable under that category, but they were not treated as branded services because the service provider was serving the institutions themselves and was not using their brand. The exemption under Notification No. 06/2005-ST was therefore held available, and the matter was remanded for grant of the exemption and re-determination of service tax liability. en-us Mon, 27 Nov 2017 00:00:00 +0530 Fri, 09 Feb 2018 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355046 Services rendered to financial institutions were treated as Business Auxiliary Service and thus taxable under that category, but they were not treated as branded services because the service provider was serving the institutions themselves and was not using their brand. The exemption under Notification No. 06/2005-ST was therefore held available, and the matter was remanded for grant of the exemption and re-determination of service tax liability. Case-Laws Service Tax Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355046