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2016 (10) TMI 831 - AT - Service TaxRoyalty against grant of franchisee rights - revenue neutrality - CENVAT credit - procedural fault - Held that: - the appellant indeed have transferred 20% of their Franchisee/ Royalty fees along with service tax liability discharged thereon to M/s Aptech. This has also been certified by the Franchisor. This being so, while procedurally the appellant may have been at fault, it cannot may be alleged that the tax liability on the entire amount of fees received by them have not been discharged, notwithstanding, the fact that the part of the fees has been transferred in the above manner to M/s Aptech. To confirm whether service tax liability has been discharged by the appellant in respect of all such amounts transferred by them to M/s Aptech, to establish the fact or otherwise of revenue neutrality, we are of the considered opinion that the matter will require de novo consideration by adjudicating authority. Appeal allowed - matter remanded.
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