Service provider loses tax exemption for using 'Voltas' brand under Notification No. 6/2005-ST; brand use disqualifies exemption claim.

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....Small service provider - exemption upto ₹ 10 lacs - use of brand name of others - Benefit of N/N. 6/2005-ST - Business Auxiliary services - the appellant is not entitled to the benefit of such SSI Notification since the appellant has provided the services under the brand of ‘Voltas’.....