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2015 (12) TMI 341 - CESTAT NEW DELHIWaiver of pre deposit - franchisee service - Invocation of extended period of limitation - Held that:- There is nothing on record to indicate whether limb 4 of the definition of franchise as it stood prior to 16.6.2005 is satisfied and therefore demands up to the period 15.6.2005 prima facie may not be sustainable. As regards the period from 16.6.2005, the ld. Advocate has made out an arguable case that Media was not granted any representational right to provide service or undertake any process identified with franchisee. On the other hand, ld. DR has also made arguable case by pointing out that the service rendered fell in the scope of franchisee service inasmuch as Media got the advertisement in the name of Swagat magazine which is clearly identified by the appellant and thus Media had representational right to collect advertisement for Swagat magazine which is identified with the appellant. Clearly the issue involved is interpretational and therefore the appellant s contention that there was no wilful mis-statement or suppression of fact on their part and they genuinely believed that the amount was not taxable has some merit and as a consequent prima facie extended period may not be invocable. - entire demand prior to 16.6.2005 is prima facie not sustainable, the extended period may also not be invocable and issue is interpretational, we grant stay against recovery subject to pre-deposit - Partial stay granted.
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