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2015 (12) TMI 159 - CESTAT MUMBAI

2015 (12) TMI 159 - CESTAT MUMBAI - 2016 (41) S.T.R. 443 (Tri. - 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 AMT i.e logo on the city buses to be run by M/s APMSS. Providing of the service of use of name AMT on city buses by M/s APMSS is nothing but a service mark/logo, trade name and .....

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t find any representational right having been granted by appellant to APMSS 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 Iyer, Supdt. (AR) For the Respondent : Shri Sumeet Tholle, CA ORDER Per P S Pruthi Revenue has filed this appeal against the impugned Order-in-Appeal dated 14.01.2010 passed .....

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ice Tax amounting to ₹ 8,81,211/- is payable by the appellant under the 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 Commissioner (Appeals) held that the relationship is not of franchisor and franchisee. Both parties are in a joint venture and there is no case for demanding Service Tax. 3. Lea .....

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