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2016 (2) TMI 24 - CESTAT CHENNAI

2016 (2) TMI 24 - CESTAT CHENNAI - TMI - Levy of service tax on franchisee and royalty fee paid to their US based franchiser - sharing of compensation - appellant is providing training and coaching service - Held that:- It is evident from the above that the percentage of franchisee fee and royalty fee that is 60% paid to the overseas franchisee is 35.5% is the royalty fees is paid to the producer. Therefore, prima facie, we do not find any merit in the appellant's claim that they have already pa .....

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ay granted partly. - ST/ST/392/2011, ST/587/2011 - Dated:- 29-10-2015 - R Periasami, Member (T) And P K Choudhary, Member (J) For the Appellant : Mr S Murugappan, Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per R Periasami The appellant has filed this application for waiver of pre-deposit of entire dues. 2. The brief facts of the case are that the appellants are engaged in providing training and coaching service and registered with the service tax department. It was found that the a .....

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he appellant drew attention to copy of the franchisee agreement dated 6.10.2001 at page 35 and submits that as per the agreement the compensation to be shared between producer and master distributor. As per the agreement the proceeds from the initial franchisee paid by the new distributor shall be divided between master distributor and purchaser in the ratio 40:60. Similarly, the royalty fee payable is at 35.5% of the gross revenue collected. The royalty amount was also to be shared between the .....

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duced to substantiate their claim. He also submits that even otherwise it is revenue neutral since whatever consideration they have received they have discharged the service tax. Therefore, he pleads for total waiver of predeposit. 4. On the other hand, the learned AR for Revenue reiterated the orders passed by both the authorities below. He submits that the appellants are registered under training and coaching service. The present issue is on the payment of franchisee amount and royalty amount .....

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