2011 (2) TMI 700

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.... Respondent. [Order per : Ashok Jindal, Member (J)]. - The applicants are seeking waiver of pre-deposit of service tax confirmed against them under the category of 'Business Auxiliary Services'. The facts of the case are that the applicants are franchisee of M/s. Sangam Weavers & Apparels Pvt. Ltd., Ludhiana who are having their brand name 'Blue Mount'. The applicants are selling their garments....

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....e, namely 'Blue Mount' and that has been excluded from the provisions of Notification No. 6/2005-S.T., hence, applicants are not entitled for exemption under the said notification. 4. Heard and considered. 5. After considering the submissions made by both sides we find that the applicants have mis-interpreted the notification, and hence, prima facie we find that the applicants are not ....