Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 520 - CESTAT, MUMBAIWaiver of pre-deposit - 'Franchise Service' - appellants getting branded alcoholic beverages manufactured from different contract bottling units (CBUs) on contract basis - activity of the applicants for the subsequent period, in the applicants own case, the Commissioner has dropped the demand holding that the activity undertaken by the applicants does not fall under the 'Franchise Service'. He further submitted that prior to 16.6.2005, under the exhaustive definition, it was held by the Commissioner that activity does not fall under 'Franchise Service' – Held that:- activity undertaken by the applicants cannot be covered under the restricted definition of 'Franchise Service'. Further, the issue is debatable and interpretation of law under which category the activity undertaken by the applicants shall be covered and from whom the Service Tax is to be recovered is also in jeopardy. Waiver of pre-deposit of entire demand of Service Tax, interest and various penalties granted.
|