https://www.taxtmi.com/caselaws?id=76705 The case involved a demand for service tax and penalties amounting to Rs. 2,12,98,624/- on the appellant for using the brand name FAG, categorized as franchisee services. The appellant argued for the classification of services as intellectual property rights (IPR) services. The tribunal, while not delving into the classification issue, acknowledged the IPR nature of the services. Relying on a Bombay High Court decision, the tribunal found the demand for service tax prior to a specific date unsustainable, leading to the appeal's success based on limitation grounds. en-us Mon, 22 Feb 2010 00:00:00 +0530 Mon, 01 Nov 2010 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76705 The case involved a demand for service tax and penalties amounting to Rs. 2,12,98,624/- on the appellant for using the brand name FAG, categorized as franchisee services. The appellant argued for the classification of services as intellectual property rights (IPR) services. The tribunal, while not delving into the classification issue, acknowledged the IPR nature of the services. Relying on a Bombay High Court decision, the tribunal found the demand for service tax prior to a specific date unsustainable, leading to the appeal's success based on limitation grounds. Case-Laws Service Tax Mon, 22 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76705