FASHION SQUARE Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE applicants filed this application for waiver of pre -deposit of an amount of service tax of Rs. 21,427/ -, and penalties.

(2.) In this case benefit of Notification No. 6/2005 -S.T. , was denied on the ground that the appellants are providing branded service.

(3.) CONTENTION of the Revenue is that any taxable service provided by a person under brand name or trade name, whether registered or not of any person will dis -entitled for the benefit of notification.