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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Small service provider - exemption upto ₹ 10 lacs - use of ...


Service provider loses tax exemption for using 'Voltas' brand under Notification No. 6/2005-ST; brand use disqualifies exemption claim.

August 4, 2018

Case Laws     Service Tax     AT

Small service provider - exemption upto ₹ 10 lacs - use of brand name of others - Benefit of N/N. 6/2005-ST - Business Auxiliary services - the appellant is not entitled to the benefit of such SSI Notification since the appellant has provided the services under the brand of ‘Voltas’.

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