2010 (2) TMI 234

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....Appellant. Shri Avinash Thete, SDR, for the Respondent. [Order Per : Mr. B.S.V. Murthy]. - Service Tax of Rs. 2,12,98,624/- has been demanded with interest as applicable for the period from 01.7.2003 to 31.12.2005. Penalty equal to service tax amount demanded has been imposed under Section 78 of Finance Act, 1994 and penalties under Sections 76 and 77 of Finance Act, 1994 have been imposed. ....

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.... of the services received by the appellant, we are not going into the same. Learned advocate submitted that services received by the appellant is nothing but an IPR service and cannot be called as franchisee services and the logic adopted by the Commissioner cannot be sustained. We do not propose to go into the case in view of the fact that show cause notice issued on 11.5.2007 covering the period....