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1. SSI Exemption - N/N. 8/2003-CE dated 01.03.2003 - brand name/trade name - It cannot be stated that the mark “TDPL” is a brand name owned by M/s TDPL - Benefit of SSI...

2. Benefit of small scale exemption - Use of brand name of others - brand name registered in favor of others for different goods -Benefit of Notification 8/2003 dated...

3. SSI Exemption - since the brand name owners of the brand names affixed on the containers had not been identified in the sense that the statutory certificate of the...

4. SSI Exemption - use of brand name of others - brand name assigned in favor of appellant or not - The notification does not provide any scope for any benefit on...

5. SSI Exemption - whether after assignment agreement in respect of brand name, it can be inferred that the respondent is using the brand name of another person and...

6. Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on...

7. SSI Exemption - Use of third party brand name - permission to use the brand name by the brand name owner shall not make the respondent owner of the brand name - benefit...

8. SSI exemption upto 10 lakhs - Notification 6/2005-S.T. - brand name - The contention that when the service recipient is the owner of brand name then how can the Noticee...

9. SSI Exemption Notification No.08/2003 – branded goods - rural area or not - Since the certificates were issued by the same authorities – there was force in the argument...

10. SSI Exemption - Notification No. 8/2003-CE dated 01.03.2003 - appellants were using the brand name of another person - a certificate stands issued by the Tahsildar of...

11. SSI exemption - use of brand name - The brand name apparently cannot belong to two different entities if the appellants arguments of HP and HPC are two different legal...

12. SSI Exemption - use of Brand/Trade mark or others - as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification - AT

13. SSI Exemption - Brand name - Demand - Limitation - if the brand name is being used on two different products, the debarring clause of small scale exemption notification...

14. Denial of SSI benefit - cakes and pastries supplied to customers under the brand name assigned by the other brand name owner - SSI benefit cannot be denied - AT

15. Brand name – SSI exemption – contention of the assessees that ‘Micro’ is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted- AT