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2009 (8) TMI 414 - CESTAT, NEW DELHIService tax liability- franchise fees and royalty- whether the service tax was payable on part of royalty and franchise fees? The revenue made a demand of service tax, as the word ‘service to be provided’ has been inserted in the act w.e.f. 16.06.2005, thus service tax realized by the assessee prior to providing service needed to be deposited. Commissioner (Appeals) was of the view that franchisee fees collected during the period prior to levy of service tax on franchisee fees should not be taxed. But the evidence that had been relied by the Commissioner (Appeals) had not been disclosed except the submission of the assessee which received his consideration. Held that- the matter is remand back for thorough examination on the basis of the evidence.
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