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2013 (10) TMI 296 - CESTAT BANGALOREFranchisee Services - Period of limitation applicant was granted representational rights for providing service to more than 100 Centres for consideration - Held that:- There was no merit in the contention of the applicant that the demand is time-barred - In respect of the other services, the applicant was providing taxable services for consideration - Therefore, it cannot be said that the services provided to itself and not to the clients - We also point out that in some cases, the applicants collected service tax but they did not pay the same - In these circumstances, the applicant has not made out prima facie case for total waiver of pre-deposit of service tax appellant was directed to submit the pre-deposit upon such submission rest of the duty to be stayed till the disposal Partial stay granted.
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