https://www.taxtmi.com/caselaws?id=267138 The tribunal determined that the appellant did not provide franchise services to the manufacturers, as the agreements did not meet the criteria of a franchise agreement under the Finance Act, 1994. Consequently, the service tax demand of Rs. 4,65,42,505/- on the appellant was deemed unsustainable. The tribunal found that the transactions were trading profits and not service charges, as evidenced by the payment flow and excise duty payments. The demand was set aside, and the appeal was allowed based on the analysis of the agreements and transaction details. en-us Fri, 03 Jul 2015 00:00:00 +0530 Tue, 28 Mar 2017 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267138 The tribunal determined that the appellant did not provide franchise services to the manufacturers, as the agreements did not meet the criteria of a franchise agreement under the Finance Act, 1994. Consequently, the service tax demand of Rs. 4,65,42,505/- on the appellant was deemed unsustainable. The tribunal found that the transactions were trading profits and not service charges, as evidenced by the payment flow and excise duty payments. The demand was set aside, and the appeal was allowed based on the analysis of the agreements and transaction details. Case-Laws Service Tax Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267138