2015 (12) TMI 269

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....e Appellant. Shri Gurdev Singh Sandhe, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) has dropped the demand of Service Tax against the respondent under the category of Business auxiliary services holding that activity undertaken by the respondent does not fall under the business auxiliary services and on the ground....

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....ervice Tax. It is also the contention of the Revenue that as, for providing services, recipient is using brand name of LIC Housing Finance, therefore, they are not entitled for exemption under Notification No. 6/2005. In these circumstances, Revenue filed appeal before this Tribunal. 3. Heard the parties. Considered the submissions. 4. Without going into the issue of classification of ....