2006 (1) TMI 510

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....es, for the Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : C.N.B. Nair, Member, (T)]. - The applicant M/s. Nirulas Corner House Pvt. Ltd. manufactures sugar confectionery, assorted chocolate, cookies and biscuits, cakes and pastries which are liable to excise duty. The duty demand in the impugned order is in regard to these items sold to their franchisees. The basis o....

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....: -         Appointment of architects and other consultants and their remuneration. -         Designing of food facilities. -         Advice on the functional design of the food units, overall area allocations, interiors, HVAC design etc. -    &nbs....

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....ond Party for the purpose of sales promotion and specialized facilities incurred to further the interests and sales of the restaurant The Commissioner has concluded the following from the above clauses : 2. (ii) From the above-enumerated clauses, it appears that the sale to various franchisees is not an independent sale. Further in view of the fact that the Franchisees are paying back 8....

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....sultancy assistance is rendered in the present case in terms of written agreement between the parties. We have reproduced the relevant clauses in Para - 2 above. We are, prima facie of the view that consultancy payments are in regard to other services and are not in regard to the goods sold. This is clear from the fact that the applicant is rendering a variety of assistance through the consultancy....