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Service Tax - Highlights / Catch Notes

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SSI Exemption - use of brand name of another person - Commission ...


Commission Agent Services Qualify for SSI Exemption Under Notification No. 6/2005-ST Due to Non-Branded Status.

August 4, 2023

Case Laws     Service Tax     AT

SSI Exemption - use of brand name of another person - Commission Agent Service - it can be seen that Commission Agent service provided by the appellant cannot be treated as branded service. Accordingly, the exemption Notification No. 6/2005-ST cannot be denied - AT

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