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<h1>Appellate Tribunal rules in favor of appellants in Franchise Agreement dispute</h1> The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellants in a case concerning a Franchise Agreement with M/s. Amalgamated Bean Coffee Trading ... Demand of service tax - Business auxiliary service - Held that:- appellants are owner of property and entered into an agreement titled as βFranchise Agreement' with M/s. Amalgamated Bean Coffee Trading Co. Ltd. to run cafΓ©, making and selling coffee and other eatables under the brand name 'CafΓ© Coffee Day' - Following the previous decisions of this Tribunal - Decided in favour of assessee. The Appellate Tribunal CESTAT Mumbai decided in favor of the appellants in a case involving a Franchise Agreement with M/s. Amalgamated Bean Coffee Trading Co. Ltd. The Tribunal set aside the demand for business auxiliary service, citing a previous decision. The impugned orders were set aside, and the appeals were allowed, granting the appellants consequential relief if applicable. (2014 (3) TMI 564 - CESTAT MUMBAI)