https://www.taxtmi.com/caselaws?id=119035 The Tribunal held that consultancy charges paid by M/s. Nirulas Corner House Pvt. Ltd. to franchisees were not includible in the assessable value for excise duty purposes. The payments were deemed for services provided, distinct from the goods sold, leading to the waiver of the pre-deposit requirement and stay of recovery pending appeal. The Tribunal differentiated the case from Pepsi Foods Ltd., emphasizing the nature of the consultancy charges. Member C.N.B. Nair delivered the judgment on January 30, 2006. en-us Mon, 30 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 15:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119035 The Tribunal held that consultancy charges paid by M/s. Nirulas Corner House Pvt. Ltd. to franchisees were not includible in the assessable value for excise duty purposes. The payments were deemed for services provided, distinct from the goods sold, leading to the waiver of the pre-deposit requirement and stay of recovery pending appeal. The Tribunal differentiated the case from Pepsi Foods Ltd., emphasizing the nature of the consultancy charges. Member C.N.B. Nair delivered the judgment on January 30, 2006. Case-Laws Central Excise Mon, 30 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119035