TaxTMI 
TaxTMI 
2015 (12) TMI 341
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....uchitra Sharma, DR ORDER Per R. K. Singh Stay application along with appeal has been filed against order-in-original dated 1.5.2013 in terms of which service tax demand of Rs. 37,47,140/- and Rs. 56,34,000/- under franchisee service has been confirmed along with interest and penalties in the extended period. 2. The facts of the case, briefly stated, are that the appellant had a house magazine ....
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....ocess identified with any other person and therefore demand up to the period is not sustainable. (ii) The issue is totally interpretational and therefore the extended period is not invokable. (iii) Even after, 16.6.2005, the term franchisee means an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertaken any process ide....
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....d by the appellant and the advertisement were sought in the name of the magazine which is clearly identified with the appellant and thus the definition of franchise with effect from 16.6.2005 is satisfied. 5. We have considered the contentions of both sides. There is nothing on record to indicate whether limb 4 of the definition of franchise as it stood prior to 16.6.2005 is satisfied and therefo....
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....ssion of fact on their part and they genuinely believed that the amount was not taxable has some merit and as a consequent prima facie extended period may not be invocable. The demand for the normal period works out to Rs. 20 lakhs (approx.). That this appeal is not governed by Section 35F of Central Excise Act, 1944 as it stands with effect from 6.8.2014 is settled by Allahabad High Court in the ....