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2011 (1) TMI 735

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....1/2010 - ST/78/2011(PB)<br>Service Tax<br>Ms. Archana Wadhwa, Shri M. Veeraiyan, JJ. REPRESENTED BY :&nbsp; Shri G.K. Sarkar, Advocate, for the Appellant. Shri Fateh Singh, SDR, for the Respondent. ....

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....4-05 was issued by treating the services as franchise services. The proceedings in respect of the same were dropped by the Commissioner (Appeals). However, subsequently, the second show cause notice w....