https://www.taxtmi.com/caselaws?id=348125 At the interim stage, CESTAT Chandigarh treated the dispute as a prima facie case of business promotion under Business Auxiliary Service, while leaving the final classification question open for hearing. The appellant's reliance on Notification No. 06/2005 and its claim that the activity was in the nature of franchisee services were noted, but not finally decided. To secure the appeal, the Tribunal directed a limited pre-deposit and waived recovery of the remaining service tax, interest and penalties during pendency of the appeal on compliance. en-us Fri, 28 Jul 2017 00:00:00 +0530 Sat, 16 Sep 2017 09:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348125 At the interim stage, CESTAT Chandigarh treated the dispute as a prima facie case of business promotion under Business Auxiliary Service, while leaving the final classification question open for hearing. The appellant's reliance on Notification No. 06/2005 and its claim that the activity was in the nature of franchisee services were noted, but not finally decided. To secure the appeal, the Tribunal directed a limited pre-deposit and waived recovery of the remaining service tax, interest and penalties during pendency of the appeal on compliance. Case-Laws Service Tax Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348125