2016 (10) TMI 125 - SCH - Service Tax

Demand - Franchise services - CESTAT held that it is seen that the agreements between the appellant and their franchisees satisfy all the four requisites of the definition of Franchise as provided under Section 65(47) of the Act so the appellant is liable to pay service tax on the said services reported in 2011 (4) TMI 242 - CESTAT Bangalore - Hon ble Apex Court dismissed the appeal as the tax effect is negligible leaving the question of law open