2012 (8) TMI 46

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....hwa: After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself in as much as the issue lies in a narrow compass. The appellant is a distributor of various garment items, washing products etc. being manufactured by one M/s Fashion Suitings Pvt. Ltd. The service tax stands confirmed against them under the category of 'Business Auxiliary Ser....

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....T/473-474/2011, dtd. 18.08.11. 3. Without expressing any opinion on the merits or on limitation, we find that the issue of availability of exemption of Notification stands discussed by the Tribunal in the above referred judgement. For better appreciation, we reproduce para 6 of the said decision :- '6. We note that the First Proviso to the Notification is to the effect that nothing....

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.... services are being provided to the banks as recipient of the services by using the recipient's brand name. The notification does not put restriction with reference to the brand name of the service recipient but the same debars the benefit to the service provider, if the brand name or trade name of another person is being used as service provider. As such, we hold that the appellants are entit....