2016 (10) TMI 486

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....t, the appellants were engaged in the manufacture of alcoholic Beverages. It was alleged in the show cause notice that the appellants failed to pay Service Tax on the amount received as 'Royalty' from various organizations for use of their trade mark during the period 2001-02 to 2003-04 under the category of I 'Management Consultancy Service'. It has been mentioned in the show cause notice that Madurai Commissionerate in the Trade Notice clarified that if a manufacturer gives consent to another manufacturer for use of his trade mark and realises the amount (Royalty) for the use of trade mark, it will be covered under 'Management Consultancy Service' and such amount of Royalty is liable to Service Tax. The show cause notice was adjud....

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....same falls under 'Franchise Services'. On examination of the agreements therefore, the learned Commissioner has rightly confirmed the demand against the appellants. 5. Heard both sides and considered the submissions. In earlier round of litigation, this Tribunal after hearing both sides as remanded the matter with following observations : "2. After hearing both sides and on perusal of the record, we find that the main contention of the learned Advocate is that the issue has been decided by the Board Circular F.No. 249/1/2008-CX 4 dated 27th October 2008. He submits that the activities undertaken by the appellants are coming within the purview of "Intellectual Property Service" which was introduced in 2004 in respect of 8 agreeme....