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TMI Blog2014 (7) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... ned and for these services, they were getting a commission. These services are covered by definition of Section 65 (105) (zzb) read with Section 65(19) of the Finance Act, 1994. However, during the period of dispute i.e. during the period from 1.2.2005 to 31.03.2007, they were not paying any service tax on the ground that on the basis of their annual turnover, they were covered under the exemption notification no.6/05-ST dated 1.3.2005 applicable to small scale provider whose aggregate value of taxable service in a financial year does not exceed Rs. 4 Lakhs. The department was of the view that the respondent were providing the services under the brand name/trade mark of ICICI Bank Ltd. and hence, they would not be eligible for the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt referred to as the Franchisee, the advertisement materials including posters, leaflets, displays, flyers, stickers, signs, cards and notices, which the respondent were to prominently display, maintain and distribute at their own expense. She also pointed out to Clause-6 of the Agreement, according to which, the respondent shall use only such letter heads, invoices, signs, display materials, promotional literature, equipment and other items in connection with the Business as shall be approved in writing by ICICI and to immediately desist from the use or display of any signs, materials or objects if ICICI directs. She, pointing out to Clause 2 of the agreement with ICICI Bank, according to which the Respondent were required to displa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he various clauses in the respondent's agreement with the ICICI Bank Ltd., it is clear that the marketing services and customers assistance services being provided by the respondent to the ICICI Bank Ltd. is under the brand name of the ICICI Bank and in this regard, the department refers to Clause 2, Clause 6 and Clause 10 of the respondent's agreement with the ICICI Bank. Clause 2 of the agreement appoints the respondent as a franchisee of ICICI Bank for marketing its services and for doing all such acts, deeds and things as prescribed in the agreement and as instructed by ICICI Bank from time to time and in terms of this clause, the respondent shall, on the premises from where they are going to conduct their business, display a sign beari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e' of promoting and marketing the services being provided by ICICI Bank Ltd. and the services being provided by ICICI Bank Ltd. are banking and financial services. Just by providing the 'Business Auxiliary Service' to ICICI Bank Ltd. by using the promotional material provided by ICICI Bank Ltd., the Respondent cannot be treated as using the brand name of ICICI Bank Ltd. and providing their service under the brand name of ICICI Bank. In fact the Respondent are not the Franchise of ICICI Bank Ltd. in the sense that they are providing financial services by using the business model and brand name of ICICI Bank. It is not the case of the department that the respondent for using the brand name or trade name of ICICI Bank Ltd. were paying so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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