2015 (12) TMI 269

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..... and name of some other person. In fact, in this case, the respondent is providing services to the brand name owner (i.e. the service recipient). Therefore, we hold that respondents are entitled for benefit of exemption under Notification No. 6/2005. In these circumstances, we do not find any infirmity in the impugned order, same is upheld. - Decided against Revenue. - ST/404/2009 and Cross Objec .....

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..... rom the service recipient i.e. LIC Housing Finance Co. and to submit application to their client, thereafter after verification, examination of the prospective person intending to take loan submits its report to their client i.e. LIC Housing Finance. Revenue is of the view that the said activity falls under the category of Business Auxiliary services particularly in clause (1) and (7) of Business .....

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..... this case, the respondent is providing services to the brand name owner (i.e. the service recipient). Therefore, we hold that respondents are entitled for benefit of exemption under Notification No. 6/2005. In these circumstances, we do not find any infirmity in the impugned order, same is upheld. Appeal filed by the Revenue is dismissed. Cross Objection filed also stand disposed of. (Dictated .....

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