Please inform about detail of case laws

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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.

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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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