2011 (8) TMI 903

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....wal, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Both the appeals are being disposed of by a common order as they arise from the same impugned order. Nobody appeared on behalf of the appellants in spite of notice of hearing having been sent to them well in advance. 2. We have carefully considered the submissions by Ld. SDR, Shri K.K. Jaiswal and have gon....

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....llants by various decisions of the Tribunal. The appellate authority has referred to and relied upon the Tribunal's decision in the case of Malpani Finance v. CCE, Bhopal reported in 2008 (10) S.T.R. 300 (Tribunal-Delhi), M/s. Auto World v. CCE, Allahabad reported in 2008 (12) S.T.R. 74, M/s. Bridgestone Financial Services v. CCE reported in 2007 (8) S.T.R. 505 (Tribunal-Delhi) as also on the deci....

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....xtended the benefit of the above exemption notification on the ground that the exemption is not available inasmuch as the taxable services are being provided under a brand name or trade name of another person i.e. ICICI Bank and HDFC Bank in which case they are hit by the First Proviso to the notification. 6. We note that the First Proviso to the Notification is to the effect that nothing ....