https://www.taxtmi.com/caselaws?id=262725 The Tribunal allowed the appeal, setting aside the service tax demand under the franchise service category and the confirmation of service tax credit demand under CENVAT Credit Rules, 2004. The equivalence penalty under Section 78 was also set aside due to the appellant's status and activities. The judgment emphasized the importance of proper interpretation of legal provisions and factual circumstances in tax-related matters. en-us Tue, 23 Jun 2015 00:00:00 +0530 Mon, 29 Feb 2016 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262725 The Tribunal allowed the appeal, setting aside the service tax demand under the franchise service category and the confirmation of service tax credit demand under CENVAT Credit Rules, 2004. The equivalence penalty under Section 78 was also set aside due to the appellant's status and activities. The judgment emphasized the importance of proper interpretation of legal provisions and factual circumstances in tax-related matters. Case-Laws Service Tax Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262725