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TMI Blog2011 (8) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is to the effect that nothing contained in the notification shall apply to taxable services provided by a person under a brand name or trade name whether registered or not of another person - The notification does not put restriction with reference to the brand name of the service recipient but the same debars the benefit to the service provider, if the brand name or trade name of another per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing as their direct selling agents/authorized dealers/recovery agents. Revenue by considering the said services as falling under the category of Business Auxiliary Services w.e.f. 1-7-2003 initiated proceedings against the appellants culminating into orders passed by the authorities below confirming the demand and imposing penalties. The order of the original adjudicating authority was upheld by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct sales agents to the banks for arranging the finance to their, prospective customers fall under the category of Auxiliary Business. As such, we do not find any merit in the appellant s plea that the services being provided by them are not taxable. 5. However, the appellants have claimed the benefit of exemption Notification No. 6/2005-S.T., dated 1-3-2005, which provides exemption to taxable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable services, when not being provided by a person under his own name, but are being provided by him under the brand name or trade name of another person. The lower authority s reasoning that such services being provided by the appellant to the banks are by using their brand name. We do not find any merits in the above contentions of the Revenue. Admittedly, the services are being provided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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