Nature of business services is more important rather than brand name used in case of providing exemption: CESTAT Ahmedabad

Venus Corporation Vs Commissioner of CGST & Central Excise (CESTAT Ahmedabad) Facts – The appellants are cable operator and providing cable services to the subscribers on the basis of signals received from the MSO. The subscriber has not asked for any brand for providing the said services. The appellant is contending that it is eligible for small scale service provider exemption under for the period 2005-06 to 2006-07 in respect of their service i.e. Commission Agent service under Business Auxiliary Service. The appellant is a provider of services on behalf of M/s. HFCL and receiving...