https://www.taxtmi.com/caselaws?id=220392 Franchise-related receipts were not includible in the assessable value of goods where the goods were sold to franchisees at the same price as to the assessee's own restaurants. The one-time technical assistance fee was for setting up and operational support services, and the monthly percentage fee was for continuing services and the right to use technical know-how and brand name. Because only consideration flowing from buyer to seller in connection with the sale can be added, and the record showed service tax was paid on these receipts as franchise-service consideration, they were not additional sale consideration. The demand and penalties were unsustainable. en-us Fri, 24 Aug 2012 00:00:00 +0530 Wed, 16 Jan 2013 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220392 Franchise-related receipts were not includible in the assessable value of goods where the goods were sold to franchisees at the same price as to the assessee's own restaurants. The one-time technical assistance fee was for setting up and operational support services, and the monthly percentage fee was for continuing services and the right to use technical know-how and brand name. Because only consideration flowing from buyer to seller in connection with the sale can be added, and the record showed service tax was paid on these receipts as franchise-service consideration, they were not additional sale consideration. The demand and penalties were unsustainable. Case-Laws Central Excise Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220392