https://www.taxtmi.com/caselaws?id=372103 The Tribunal upheld the classification of services as Franchise Services, denied export benefits for the period before 27.02.2010, confirmed the invocation of the extended period of limitation, and upheld the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The appeal by the revenue challenging the cum tax benefit was dismissed, and the appellants were allowed to avail CENVAT Credit on input services used for providing output services if otherwise admissible. en-us Mon, 10 Dec 2018 00:00:00 +0530 Wed, 10 Apr 2019 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372103 The Tribunal upheld the classification of services as Franchise Services, denied export benefits for the period before 27.02.2010, confirmed the invocation of the extended period of limitation, and upheld the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The appeal by the revenue challenging the cum tax benefit was dismissed, and the appellants were allowed to avail CENVAT Credit on input services used for providing output services if otherwise admissible. Case-Laws Service Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372103