2014 (3) TMI 564 - AT - Service Tax

Demand of service tax - Business auxiliary service - Held that - appellants are owner of property and entered into an agreement titled as Franchise Agreement with M/s. Amalgamated Bean Coffee Trading Co. Ltd. to run caf , making and selling coffee and other eatables under the brand name Caf Coffee Day - Following the previous decisions of this Tribunal - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Mumbai decided in favor of the appellants in a case involving a Franchise Agreement with M/s. Amalgamated Bean Coffee Trading Co. Ltd. The Tribunal set aside the demand for business auxiliary service, citing a previous decision. The impugned orders were set aside, and the appeals were allowed, granting the appellants consequential relief if applicable. (2014 (3) TMI 564 - CESTAT MUMBAI)