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    <title>2013 (8) TMI 784 - CESTAT BANGALORE</title>
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    <description>The Tribunal found in favor of the appellant, ruling that the payments made were for licensing and support services, not franchisee services as claimed by the Revenue. The Tribunal noted the lack of clarity in the impugned order and applied the principle that selling or licensing a product does not make one a franchisee. It granted a waiver for appeal admission and stayed the collection of dues during the appeal process, indicating that the appellant was not required to make a pre-deposit of dues at that stage.</description>
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    <pubDate>Wed, 19 Dec 2012 00:00:00 +0530</pubDate>
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      <title>2013 (8) TMI 784 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=236492</link>
      <description>The Tribunal found in favor of the appellant, ruling that the payments made were for licensing and support services, not franchisee services as claimed by the Revenue. The Tribunal noted the lack of clarity in the impugned order and applied the principle that selling or licensing a product does not make one a franchisee. It granted a waiver for appeal admission and stayed the collection of dues during the appeal process, indicating that the appellant was not required to make a pre-deposit of dues at that stage.</description>
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      <pubDate>Wed, 19 Dec 2012 00:00:00 +0530</pubDate>
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