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Commissioner of Central Excise, Aurangabad Versus M/s Aurangabad Municipal Corporation

2015 (12) TMI 159 - CESTAT MUMBAI

Demand of service tax - Franchisee service - use of logo / trade mark - joint venture to run buses in the city - Held that:- AMT is nothing but the name of service provided and the noticee has permitted i.e given representational right to use name AM .....

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) of Finance Act, 1994 and chargeable to Service Tax under section 65(105)(zze) of Finance Act, 1994 w.e.f 01.07.2003." We have seen the conditions of the Agreement between the appellant and APMSS as extracted in the adjudication order. We find that .....

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to provide any service identified with the franchisor. - Decided against Revenue. - Appeal No. ST/57/11-Mum - Final Order No. A/3674/2015-WZB/STB - Dated:- 3-11-2015 - P. S. Pruthi, Member (T) And Ramesh Nair, Member (J) For the Appellant : Shri B K .....

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Aurangabad. 2. The facts are that the appellant and M/s Akola Pravasi & Malvahatuk Sahakari Sanstha Maryadit, Aurangabad (APMSS) entered into an agreement whereby the appellant allowed APMSS to use the logo 'AMT' (Aurangabad Municipal Tr .....

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he category of "Franchise Service" as defined under section 65(47) of the Finance Act, 1994. In adjudication this demand was confirmed by the adjudicating authority and penalties under section 77 & 78 were imposed. However, in appeal Co .....

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attention to the reasons given by Commissioner (Appeals) in dropping the demand. 4. We have carefully considered the facts and submissions made by both sides. 5. We find that the grounds of appeal are based on a mis-appreciation of law under section .....

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rk, trade name or logo or any such symbol, as the case may be, is involved. For any agreement to be covered by the above definition, the requirement is to grant representational right to sell, manufacture or provide service or undertake any process i .....

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e name AMT (Aurangabad Municipal Transport). AMT is nothing but the name of service provided and the noticee has permitted i.e given representational right to use name AMT i.e logo on the city buses to be run by M/s APMSS. Providing of the service of .....

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