Please inform about detail of case laws

Kindly inform me about any case laws & judgements passed on service tax exemption on taxable services provided by a person under a brand name. for e.g. There was a sim seller, who was selling the sim cards on behalf of co. A. & was getting commission for the same.

Replies (1)
ST is leviavle ob such service providee, whether rendering services in name of ow or other. But such services could be exempt under EN 25/2012.

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