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2011 (8) TMI 273 - CESTAT, NEW DELHIFranchisee service or not - From the contract submitted along with appeal papers that there was no condition that the M/s K.P. Pan Flavours (P) Ltd., the franchisee should have been manufacturing the goods only under the brand names of the main Respondent - The statement of Shri Pradeep Kumar Chaurasia indicates only the factual position and does not indicate the legal obligation under the contract with the main Respondent - Therefore, we are not convinced by the arguments put forthwith by Revenue and we are in agreement with the findings of the Commissioner (Appeals) - Therefore the Appeals filed by the Revenue are rejected - Decided in favour of assessee.
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