https://www.taxtmi.com/caselaws?id=4699 An amount received under a franchise arrangement was examined for service tax liability as consideration for Business Auxiliary Service in the context of a stay application. The Bench treated the arrangement as a franchisee agreement and followed an earlier view that an identical agreement had already been characterised in the same way. On that basis, it granted waiver of pre-deposit and stayed recovery of the disputed amount until disposal of the appeal. en-us Mon, 28 Apr 2008 00:00:00 +0530 Wed, 23 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4699 An amount received under a franchise arrangement was examined for service tax liability as consideration for Business Auxiliary Service in the context of a stay application. The Bench treated the arrangement as a franchisee agreement and followed an earlier view that an identical agreement had already been characterised in the same way. On that basis, it granted waiver of pre-deposit and stayed recovery of the disputed amount until disposal of the appeal. Case-Laws Service Tax Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4699