2019 (10) TMI 1564

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..... are not in dispute that the appellant is a provider of services on behalf of M/s. HFCL and receiving commission from them. The appellant receiving collections under the brand/trade name of M/s. HFCL and the appellant is rendering Business Auxiliary Service to M/s. HFCL under its own name. Therefore, the appellant is not providing any branded services. In that circumstance, the benefit of exemption .....

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..... agents and collection agents for marketing of its communication services on behalf of M/s. HFCL. The appellant is providing services to the customers of M/s. HFCL on behalf of M/s. HFCL such as jumpering at distribution point, pulling drop wire from pole to subscriber s end, installation/maintenance of drop wiring, in house wiring and DP, installation of wire line, CorDect and CDMA telephone set, .....

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..... ider of services on behalf of M/s. HFCL and receiving commission from them. The appellant receiving collections under the brand/trade name of M/s. HFCL and the appellant is rendering Business Auxiliary Service to M/s. HFCL under its own name. Therefore, the appellant is not providing any branded services. In that circumstance, the benefit of exemption under Notification No. 6/2005-S.T., dated 1-3- .....

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