https://www.taxtmi.com/caselaws?id=250762 The Tribunal ruled in favor of the appellant, holding that the service tax demand categorized as franchise service was legally unsustainable. It emphasized that the agreement did not align with franchise services, as the sub-licensee represented the transport corporation, not the appellant. The Tribunal clarified that the services provided were not within the franchise service category, granting a waiver from pre-deposit of dues and staying the recovery during the appeal's pendency. en-us Tue, 15 Jul 2014 00:00:00 +0530 Sat, 17 Jan 2015 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250762 The Tribunal ruled in favor of the appellant, holding that the service tax demand categorized as franchise service was legally unsustainable. It emphasized that the agreement did not align with franchise services, as the sub-licensee represented the transport corporation, not the appellant. The Tribunal clarified that the services provided were not within the franchise service category, granting a waiver from pre-deposit of dues and staying the recovery during the appeal's pendency. Case-Laws Service Tax Tue, 15 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250762