https://www.taxtmi.com/caselaws?id=397136 The Tribunal held that the services provided by Siti Cable did not qualify as "franchise" services due to the lack of granted representational rights to cable operators. Consequently, the demand for service tax, interest, and penalty under sections 75 and 76 for the period from June 16, 2005, to March 31, 2008, was overturned. Siti Cable's appeal was allowed, and the Department's appeal for penalty under section 78 was rejected. Cross-objections by Siti Cable were decided in line with the appeal outcome. en-us Wed, 05 Aug 2020 00:00:00 +0530 Sat, 29 May 2021 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397136 The Tribunal held that the services provided by Siti Cable did not qualify as "franchise" services due to the lack of granted representational rights to cable operators. Consequently, the demand for service tax, interest, and penalty under sections 75 and 76 for the period from June 16, 2005, to March 31, 2008, was overturned. Siti Cable's appeal was allowed, and the Department's appeal for penalty under section 78 was rejected. Cross-objections by Siti Cable were decided in line with the appeal outcome. Case-Laws Service Tax Wed, 05 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397136