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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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 ... Summary
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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