https://www.taxtmi.com/caselaws?id=437294 The Tribunal allowed the appeal, holding that the demand for service tax on the upfront fee was against the principles of res judicata as a previous notice had already determined that the services did not fall under "Franchise Service." The Tribunal found that the subsequent notice demanding service tax on the same upfront fee amount was unjustified and not in line with the earlier determination. The jurisdictional challenge regarding the authority issuing the show cause notices also played a significant role in the Tribunal's decision to dismiss the appeal. en-us Tue, 21 Feb 2023 00:00:00 +0530 Tue, 02 May 2023 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437294 The Tribunal allowed the appeal, holding that the demand for service tax on the upfront fee was against the principles of res judicata as a previous notice had already determined that the services did not fall under "Franchise Service." The Tribunal found that the subsequent notice demanding service tax on the same upfront fee amount was unjustified and not in line with the earlier determination. The jurisdictional challenge regarding the authority issuing the show cause notices also played a significant role in the Tribunal's decision to dismiss the appeal. Case-Laws Service Tax Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437294