https://www.taxtmi.com/caselaws?id=367921 The Tribunal upheld the demand for service tax on the appellant, a company providing matrimonial services, under the category of franchise service rather than transfer of intellectual property service. The extended period for demand was deemed valid despite an earlier audit, as the appellant failed to disclose engaging in franchise services. However, the penalties imposed were set aside, with the Tribunal emphasizing the appellant's genuine belief and audit history as reasons for waiving the penalties. The decision partially allowed the appeal by upholding the demand and interest while relieving the appellant of penalties. en-us Mon, 23 Jul 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367921 The Tribunal upheld the demand for service tax on the appellant, a company providing matrimonial services, under the category of franchise service rather than transfer of intellectual property service. The extended period for demand was deemed valid despite an earlier audit, as the appellant failed to disclose engaging in franchise services. However, the penalties imposed were set aside, with the Tribunal emphasizing the appellant's genuine belief and audit history as reasons for waiving the penalties. The decision partially allowed the appeal by upholding the demand and interest while relieving the appellant of penalties. Case-Laws Service Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367921