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2013 (1) TMI 497 - CESTAT, NEW DELHIRejection of transaction value - Additional consideration for sale - Whether one time technical assistance fee and a monthly fixed % on gross sales as fee, received from franchisees amount to additional consideration of sale Held that:- No, one-time technical assistance received by the appellant from franchisee is for certain services being provided to the franchisees. Similarly, the monthly charges @ 8.5% of the gross sales excluding sales tax is for a bunch of other services rendered by the appellants and also right to use the technical know-how and brand name of the appellant. Appellant even since the business franchise service became taxable is also paying the service tax on the amount @ 8.5% of the gross sale being collected by them from the franchisees. When the amounts, in question, being received by the appellant from the franchisees are for certain services being rendered by the appellant to the franchisees, it cannot be said that the same are additional consideration for sale. Appeal decides in favour of assessee
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