https://www.taxtmi.com/caselaws?id=390814 The Tribunal ruled in favor of the appellant, a brand owner in contract bottling arrangements, determining that the profit retained did not attract service tax liability under 'Franchise Service.' Citing CBEC Circulars and past decisions, the Tribunal held that the appellant's surplus was business profit exempt from service tax. Emphasizing the appellant's role as a service recipient and relying on legal precedents, the Tribunal found the demand for service tax unsustainable. The impugned order was set aside, absolving the appellant from service tax liability and granting consequential relief. en-us Tue, 17 Dec 2019 00:00:00 +0530 Mon, 13 Jan 2020 07:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390814 The Tribunal ruled in favor of the appellant, a brand owner in contract bottling arrangements, determining that the profit retained did not attract service tax liability under 'Franchise Service.' Citing CBEC Circulars and past decisions, the Tribunal held that the appellant's surplus was business profit exempt from service tax. Emphasizing the appellant's role as a service recipient and relying on legal precedents, the Tribunal found the demand for service tax unsustainable. The impugned order was set aside, absolving the appellant from service tax liability and granting consequential relief. Case-Laws Service Tax Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390814