https://www.taxtmi.com/caselaws?id=445280 CESTAT Chandigarh held that agreements between appellant and footwear manufacturer constituted franchise services rather than intellectual property services. The tribunal examined agreement clauses covering business operations, manufacturing specifications, marketing restrictions, and exclusive selling rights, concluding these elements characterized a franchise arrangement with total business control. On limitation, the tribunal found appellants had disclosed agreements to authorities in 2003, surrendered excise registrations, obtained service tax registrations, and regularly filed returns under IPR services, demonstrating no suppression of facts with intent to evade duty. Appeals were allowed on limitation grounds due to bona fide classification doubt. en-us Fri, 03 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445280 CESTAT Chandigarh held that agreements between appellant and footwear manufacturer constituted franchise services rather than intellectual property services. The tribunal examined agreement clauses covering business operations, manufacturing specifications, marketing restrictions, and exclusive selling rights, concluding these elements characterized a franchise arrangement with total business control. On limitation, the tribunal found appellants had disclosed agreements to authorities in 2003, surrendered excise registrations, obtained service tax registrations, and regularly filed returns under IPR services, demonstrating no suppression of facts with intent to evade duty. Appeals were allowed on limitation grounds due to bona fide classification doubt. Case-Laws Service Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445280