TMI Blog2013 (10) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maintenance or Repair Service, Business Support Service, Management Recruitment or Supply Agency Service, Commercial Training or Coaching Service, Franchisee Service, Technical Testing and Analysis Service, Consulting Engineer Services, Business Auxiliary Service, etc. on which the applicant did not pay any service tax. The main demand of Rs. 1.10 crores is in respect of Franchisee Service. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue submitted that the applicant has provided services to various clients for consideration. Therefore, the applicant shall liable to pay service tax. It is the contention that in respect of franchisee services, the applicant was not contesting on merits before the adjudicating authority but the applicant was contesting on time-bar. The statement of one Shri Ashok Kumar, Registrar of M/s Centre for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt only gave details of the activity undertaken by the applicant. During the investigation, it was found that the applicant has entered into an Agreement whereby applicant was granted representational rights for providing service to more than 100 Centres for consideration and applicants are not denying this fact. In these circumstances, we find no merit in the contention of the applicant that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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