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        Case ID :
        Service Tax

        Whether service provided under own brand name or trade name is entitled to the exemption under notification no.33/2012 dated 20-6-2012 w.e.f. 1-7-2012?

        31 March, 2015

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        11 - Small Service Providers - Value Based Exemption upto 10 lakhs

        Yes. Exemption is available if the person using his own brand name or trade name. The restriction in notification is for use of brand name or trade name of others. 

        As per notification no. 33 /2012 dated 20-6-2012, w.e.f. 1-7-2012 , nothing contained in this notification shall apply to taxable services provided by a person under a brand name or trade name, whether registered or not, of another person.

        Brand name usage and service tax exemption: services under own brand remain eligible; exclusion covers use of another's brand. Exemption for small service providers applies when services are provided under the provider's own brand name or trade name; the notification excludes only taxable services provided under a brand or trade name of another person, whether registered or not.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Brand name usage and service tax exemption: services under own brand remain eligible; exclusion covers use of another's brand.

                            Exemption for small service providers applies when services are provided under the provider's own brand name or trade name; the notification excludes only taxable services provided under a brand or trade name of another person, whether registered or not.


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