2010 (10) TMI 512

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....Rajesh Kumar, C.A., for the Appellant. Shri K.S. Chandrasekhar, JDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President] . - Heard the advocate for the appellant, DR for the respondent. This application has been filed in the appeal arising from the order dated 14th November, 2008 passed by the Commissioner (Appeals), Mangalore. By the impugned order, the appeal filed ....

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.... Cess of Rs. 850/- on the ground that it also falls under the category of business auxiliary services. The order also confirmed the demand of interest and imposed penalties. 3. By the impugned order, the declaration as far as the appellants falling under the category of business auxiliary services stands set aside and consequently the demand of Rs. 58,995/- plus Education Cess of Rs. 850/-....

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.... cannot be denied the benefit of the said Notification as the appellants had not used the brand name or trade name. It is sought to be contended that the brand name or trade name could be an obstacle for the service provider to avail the benefit under the said Notification only in cases where the service provider uses the brand name or trade name of other persons who provide similar services. No s....