https://www.taxtmi.com/caselaws?id=163292 The Tribunal held that the appellant was liable to pay service tax on franchise services provided under the franchise agreements. It determined that the services fell under the statutory definition of "franchise" per section 65(47) of the Finance Act, 1994, and did not qualify for exemption under Notification No. 9/03-ST. The matter was remanded to the original adjudicating authority for recalculating the service tax, considering the consideration received before and after July 1, 2003, and reevaluating penalties based on the recalculated amount. en-us Wed, 29 Nov 2006 00:00:00 +0530 Mon, 12 Feb 2024 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163292 The Tribunal held that the appellant was liable to pay service tax on franchise services provided under the franchise agreements. It determined that the services fell under the statutory definition of "franchise" per section 65(47) of the Finance Act, 1994, and did not qualify for exemption under Notification No. 9/03-ST. The matter was remanded to the original adjudicating authority for recalculating the service tax, considering the consideration received before and after July 1, 2003, and reevaluating penalties based on the recalculated amount. Case-Laws Service Tax Wed, 29 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163292