2017 (5) TMI 763

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....andran, Member (Technical) Present for the Appellant : Mr. Anil Kumar Kathuria, Advocate Present for the Respondent: Ms.Neha Garg, D.R. ORDER PER: B.RAVICHANDRAN : The Misc. Application No. 50109 of 2016 is for taking on record additional grounds in the appeal No. ST/53514/2014. The ld. Counsel for the appellant submitted that the additional ground is essentially with reference to t....

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....n No.50236/2017 filed by them on 17.03.2017 praying for early hearing of their appeals pending in the Tribunal. The ld. Counsel submitted that as the central question of law has been settled by the Hon'ble Delhi High Court in the decision dated 14.02.2017, a copy of which has also been submitted, the pending appeals of the appellant can be taken up for early disposal. It is also brought to our not....

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....a franchise arrangement for service tax purpose in terms of Section 65 (47) of Finance Act, 1994. 6. Considering the above factual position, we find that the Misc. Application for taking additional grounds and for early hearing can be allowed. The other 2 appeals as mentioned above are to be tagged with the present appeal and to be taken up together on 24.05.2017. Regarding Misc. Petition for r....