https://www.taxtmi.com/caselaws?id=235108 The Tribunal allowed the appeal, setting aside the demand for service tax under 'Franchise Services' and 'Management Consultancy Services.' Penalties and interest were deemed unsustainable as there was no suppression of facts. The agreements with Contract Bottling Units were not considered as franchise relationships. Additionally, services received from outside India before 18.04.2006 were not subject to service tax. The judgment was issued on 11/3/2013. en-us Mon, 11 Mar 2013 00:00:00 +0530 Thu, 11 Jul 2013 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235108 The Tribunal allowed the appeal, setting aside the demand for service tax under 'Franchise Services' and 'Management Consultancy Services.' Penalties and interest were deemed unsustainable as there was no suppression of facts. The agreements with Contract Bottling Units were not considered as franchise relationships. Additionally, services received from outside India before 18.04.2006 were not subject to service tax. The judgment was issued on 11/3/2013. Case-Laws Service Tax Mon, 11 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235108