2019 (10) TMI 1564

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....cate, for the Appellant. Shri Bhasha Ram, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the benefit of exemption Notification No. 6/2005-S.T., dated.1-3-2005 has been denied to them. 2. The facts of the case are that M/s. HFCL Infotel Limited (in short M/s. HFCL) is a provider of communication services and has appointed the appellant a....

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.... with effect from 1-4-2006 and availed the benefit of SSI exemption Notification No. 6/2005-S.T., dated 1-3-2005. The same was denied to the appellant on the ground that the appellant is providing branded services, therefore, they are not entitled for exemption under Notification No. 6/2005-S.T., dated 1-3-2005. 3. Heard the appellant and considered the submissions. 4. We find that....