2014 (3) TMI 370

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....eputy Commissioner (AR) for the Respondent PER : P.R.Chandrasekharan The appeal and stay application are directed against Order-in-Appeal no. PVR/94/NGP/2012 dated 26.09.2012 passed by the Commissioner of Central Excise & Service Tax (Appeals), Nagpur. 2. The appellant, M/s HeeraLaxmi Amusement Pvt. Ltd. entered into an agreement with M/s Amalgamated Bean Coffee Trading Co. Ltd., which envisage....

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.... Since the said direction was not complied with, the appeal was dismissed. Hence, the appellant is before us. 3. We have gone through the agreement which is termed as Franchise Agreement. As per the agreement, the appellant has rented out their premises to M/s Amalgamated Bean Coffee Trading Co. Ltd. along with certain facilities, for which the appellant received the consideration. Prima facie th....