https://www.taxtmi.com/caselaws?id=377581 The Tribunal upheld the service tax liability on the Franchise Advertisement Fund and the unaccounted amount in the balance sheet. It dismissed the appeals, confirming that the Franchise Advertisement Fund is taxable as part of the gross value of the franchise service. The Tribunal also upheld the extended period for issuing the show cause notice, deeming it timely due to misrepresentation in the bifurcation of weekly gross sales to evade tax liability. The original adjudication was affirmed, and the appellant's arguments were found to lack merit. en-us Fri, 22 Mar 2019 00:00:00 +0530 Mon, 26 Aug 2019 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377581 The Tribunal upheld the service tax liability on the Franchise Advertisement Fund and the unaccounted amount in the balance sheet. It dismissed the appeals, confirming that the Franchise Advertisement Fund is taxable as part of the gross value of the franchise service. The Tribunal also upheld the extended period for issuing the show cause notice, deeming it timely due to misrepresentation in the bifurcation of weekly gross sales to evade tax liability. The original adjudication was affirmed, and the appellant's arguments were found to lack merit. Case-Laws Service Tax Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377581