2012 (8) TMI 46

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..... the observations made by the Tribunal in the case of Peoples Automobiles Ltd. (2011 (8) TMI 903 (Tri)) - Service Tax Appeal No.461-462-463 of 2011 - ST/654-656/2011 - Dated:- 7-12-2011 - Archana Wadhwa And Rakesh Kumar, JJ. For Respondent: K. K. Jaiswal, DR Per: Archana Wadhwa: After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appea .....

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..... only in respect of the goods. Providing of services to a brand name owner by itself cannot disentitle the assessee from the benefit of the Notification. For the above proposition, ld. Advocate relies upon the Tribunal's decision in the case of Peoples Automobiles Ltd., Final Order No.ST/473-474/2011, dtd. 18.08.11 . 3. Without expressing any opinion on the merits or on limitation, we fin .....

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..... bove contentions of the Revenue. Admittedly, the services are being provided by the appellant to the banks or other non-banking financial institutions. Such services are being provided under their own name. The banks are only the recipients of the said services. It cannot be said that the services are being provided to the banks as recipient of the services by using the recipient's brand name. .....

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