2012 (10) TMI 372

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..... tling units on contracts basis is Franchisee service and not Management Consultancy Services - Appellants are entitled to unconditional dispensation with the pre-deposit of duty and penalty. - ST/1027 OF 2011 - ST/S/563 of 2012-CUS. - Dated:- 16-5-2012 - MS. ARCHANA WADHWA, MATHEW JOHN, JJ. Tarun Gulati and Ms. Pearl for the Appellant. Amrish Jain for the Respondent. ORDER Ms. .....

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..... oposing confirmation of service tax falling under the category of 'Management Consultancy Services'. However, the demand in that case was confirmed on the ground that the appellant has provided franchisee services. The Tribunal vide its stay Order No. ST/315/2011 dated 2.6.2011 granted unconditional stay by taking note of Board's Circular as also on the ground that the confirmation of service ta .....

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..... Show Cause Notice was for confirmation of demand falling under the category of franchisee services and the tax stand confirmed under IPR services but submits that the appellants were given full opportunity to present their case and contest the confirmation of demand under IPR, during the process of adjudication. He submits that the appellants themselves relied upon Board's Circular which deals wit .....

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