2015 (12) TMI 159

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....Appellant : Shri B K Iyer, Supdt. (AR) For the Respondent : Shri Sumeet Tholle, CA ORDER Per P S Pruthi Revenue has filed this appeal against the impugned Order-in-Appeal dated 14.01.2010 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Aurangabad. 2. The facts are that the appellant and M/s Akola Pravasi & Malvahatuk Sahakari Sanstha Maryadit, Aurangab....

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....attention to the grounds of appeal and learned CA drew our attention to the reasons given by Commissioner (Appeals) in dropping the demand. 4. We have carefully considered the facts and submissions made by both sides. 5. We find that the grounds of appeal are based on a mis-appreciation of law under section 65(47). "Franchise" means an agreement by which the franchisee is granted representat....

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....l right to use name AMT i.e logo on the city buses to be run by M/s APMSS. Providing of the service of use of name AMT on city buses by M/s APMSS is nothing but a service mark/logo, trade name and slogan which is covered under Franchise Service falling under Section 65(47) of Finance Act, 1994 and chargeable to Service Tax under section 65(105)(zze) of Finance Act, 1994 w.e.f 01.07.2003." We have ....