2008 (6) TMI 100 - AT - Service Tax

Benefit of Notification No. 6/2005-S.T., denied on the ground that the appellants are providing branded service - Contention of the appellants is that they are only selling goods of Koutons - Contention of the Revenue is that any taxable service provided by a person under brand name/trade name, whether registered or not of any person will dis-entitled for the benefit of notification - in this case the appellants are selling goods - prima facie strong case in favour of assessee stay granted

Summary

The Appellate Tribunal CESTAT NEW DELHI granted waiver of pre-deposit of service tax and penalties for the appellants selling goods of 'Koutons', as they were not providing branded services. The benefit of Notification No. 6/2005-S.T. was denied initially, but the Tribunal found a strong prima facie case in favor of the appellants and allowed the stay application.