https://www.taxtmi.com/caselaws?id=201699 The Tribunal upheld the original authority's decision, ruling that M/s. Bonanza Speed Couriers (P) Ltd. was liable to pay service tax under the 'franchise service' category as per Section 65(47) of the Finance Act, 1994. The penalties under Sections 78 and 76 of the Act were deemed applicable, and the invocation of the extended period for recovering tax from July 2003 to March 2005 was upheld. The Tribunal found that the franchise agreement conditions were not fully complied with, leading to the affirmation of the service tax liability, interest, and penalties imposed on the appellants. en-us Tue, 24 Nov 2009 00:00:00 +0530 Wed, 23 Apr 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201699 The Tribunal upheld the original authority's decision, ruling that M/s. Bonanza Speed Couriers (P) Ltd. was liable to pay service tax under the 'franchise service' category as per Section 65(47) of the Finance Act, 1994. The penalties under Sections 78 and 76 of the Act were deemed applicable, and the invocation of the extended period for recovering tax from July 2003 to March 2005 was upheld. The Tribunal found that the franchise agreement conditions were not fully complied with, leading to the affirmation of the service tax liability, interest, and penalties imposed on the appellants. Case-Laws Service Tax Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201699