2019 (11) TMI 787

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....ECHNICAL) Ms. Stuti Saggi, Advocate for Appellant Shri P.K. Dubey, Authorized Representative for Respondent ORDER ARCHANA WADHWA After hearing both the sides duly represented by learned Advocate, Ms. Stuti Saggi appearing on behalf of the appellant and learned AR, Shri P.K. Dubey appearing on behalf of the Revenue, we find that the service tax demand stands confirmed against the app....

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....with a logo 'G' subscribed on the same. The records were also being maintained at the premises of M/s Hotel Garg. 2. From the above, Revenue entertained a view that inasmuch as the present appellant M/s Amit Resorts were providing services under the brand name of M/s Hotel Garg, the benefit of SSI Exemption Notification cannot be availed by them in terms of proviso to Para 1 of the Notification....

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....o use the same as rightly pointed out by the Lower Authorities. 'G' is nothing but a brand name of Hotel Garg which indicates a connection between M/s Hotel Garg with the general public in question. The mere fact that the partners of M/s Hotel Garg as also M/s Amit Resorts are related being members of the same family will not change the situation inasmuch as M/s Hotel Garg has been using the said ....

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....them thus indicating a connection between Hotel Garg and general public. As such we are of the view that the Lower Authorities have rightly held that the appellant was using the brand name of another person while providing services and as such was not entitled to SSI exemption benefit. 4. However, we note that the demand stands raised for the period 2009-10 onwards by invoking the longer period....