https://www.taxtmi.com/caselaws?id=380246 The Tribunal upheld the Commissioner's order, dismissing the revenue's appeal and disposing of the respondents' cross-objections. It was held that the consideration received for the sale of goods and equipment under separate invoices, with VAT payment, should not be part of taxable service under Franchisee Services. The benefit of Notification No. 12/2003-ST was deemed applicable, and the extended period for demand and penalties was not warranted. en-us Thu, 17 Jan 2019 00:00:00 +0530 Fri, 17 May 2019 08:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380246 The Tribunal upheld the Commissioner's order, dismissing the revenue's appeal and disposing of the respondents' cross-objections. It was held that the consideration received for the sale of goods and equipment under separate invoices, with VAT payment, should not be part of taxable service under Franchisee Services. The benefit of Notification No. 12/2003-ST was deemed applicable, and the extended period for demand and penalties was not warranted. Case-Laws Service Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380246