TaxTMI 
TaxTMI 
2023 (2) TMI 291
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....rein the appellant would be granted an exclusive and non transferrable license to manufacture rabipur. The appellant would remit royalty @ 5% on the domestic sales to CB GmbH. The appellant voluntarily applied for service tax registration as recipient of service under the taxable category of franchise service on 28.04.2008. As the license agreement was entered with the appellant Mumbai office and payments for the said service were also made from Mumbai office, the appellant registered itself with jurisdictional service tax authority of head office which is Service tax Commissionerate Division - III Mumbai. The appellant suo moto discharged the service tax liability from 16.06.2005 onwards on 07.05.2008. However the appellant was of the bona....
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....ates the grounds of appeal. He further submits that the show cause notice and the impugned order is issued without authority and lacks jurisdiction for the reason appellant have been paying the service tax under the registration of their head office, Mumbai. Therefore, for any short payment the show cause notice should have been issued by the Jurisdictional Commissionerate of Mumbai office. He further submits that the arrangement between CBV and CB GmbH does not qualify as franchise service. In this regard he submits that the services rendered by CB GmbH vide the agreement does not qualify as franchise service and hence not taxable under service tax category of franchise service. The agreement demonstrates that the same relates to grant of ....
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....o the appellant. In support of his above submission he placed reliance on the following judgment: * Commissioner Vs. Ores India Pvt Ltd - 2008 (12) STR 513 (Tri.) * Metlex India Pvt. Ltd - 2004(165) ELT 129 (SC) * Bhagyalakshmi Poha Industries Vs. CCE , Bangalore - 2008 (231) ELT 627 (Tri.- Bang) * Singareni Colleries Co Ltd Vs. Collector Of C. Ex - 1988 (37) ELT 361 (CEGAT) * South India Carbonic Gas Industries Vs. CCE - 1994 (72) ELT 168 * Steelcast Ltd Vs. Commissioner of C. Ex, Bhavnagar - 2009 (14) STR 129 * Administrative Staff College of India Vs. C.C & C.E, Hyderabad - 2009 (14) STR 341 (tri. Bang.) * Diebold Systems (Pvt.) Ltd vs. Commissioner of Service tax, Chennai - 2008 (9) STR 546 * Onward e- Services Ltd Vs.....