https://www.taxtmi.com/caselaws?id=31446 At the stay stage, the Tribunal held that the appellants had shown a strong prima facie case for waiver of pre-deposit of service tax and penalty because the material indicated they were selling goods under the brand name "Koutons" and not rendering a branded service. The Revenue's objection that service rendered under a brand name fell outside Notification No. 6/2005-S.T. was not accepted on the available record, as the appellants' activity was found to be goods sales rather than branded service. Waiver of pre-deposit was granted and the stay application was allowed. en-us Wed, 25 Jun 2008 00:00:00 +0530 Fri, 14 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31446 At the stay stage, the Tribunal held that the appellants had shown a strong prima facie case for waiver of pre-deposit of service tax and penalty because the material indicated they were selling goods under the brand name "Koutons" and not rendering a branded service. The Revenue's objection that service rendered under a brand name fell outside Notification No. 6/2005-S.T. was not accepted on the available record, as the appellants' activity was found to be goods sales rather than branded service. Waiver of pre-deposit was granted and the stay application was allowed. Case-Laws Service Tax Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31446