https://www.taxtmi.com/caselaws?id=128868 The Tribunal remanded the case to the lower appellate authority to determine if the services provided fell under the category of franchisee services as defined at the relevant time. It found that the lower authority had not assessed whether the Respondents met the second criterion under the franchisee definition. The matter was sent back for a detailed examination based on arguments presented, ensuring both parties had a fair opportunity to be heard. The department's appeal was allowed, and the Respondent's cross-objection was disposed of accordingly. en-us Thu, 23 Apr 2009 00:00:00 +0530 Fri, 12 Apr 2013 15:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128868 The Tribunal remanded the case to the lower appellate authority to determine if the services provided fell under the category of franchisee services as defined at the relevant time. It found that the lower authority had not assessed whether the Respondents met the second criterion under the franchisee definition. The matter was sent back for a detailed examination based on arguments presented, ensuring both parties had a fair opportunity to be heard. The department's appeal was allowed, and the Respondent's cross-objection was disposed of accordingly. Case-Laws Service Tax Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128868