2013 (5) TMI 725

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..... learned advocate Shri. Nageshwas Rao for the appellants and Shri Pramod Kumar, learned Jt. CDR for the Revenue. We find that appellant is engaged in the business of providing services under the category of Business auxiliary services. They collected the bills of electricity or other bills i.e. utility bills from their customers and pay the same to the respective utility service provider. They are .....

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..... ame with the service provider on payment of some commission / service charge. The said service charges received by the appellant from various utility provider are received by the appellant even in those cases where the bills actually stand collected by the agents. The agents are being paid by the appellant for doing the job on their behalf. 3. The revenue by treating the said service as franchise .....

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..... submits learned advocate that the first time collection of sign of fee of Rs.15,000/- for appointing of agents by no stretch of imagination can be considered as franchise services. 5. Learned Jt. CDR has drawn our attention to the reasoning adopted by the Commissioner and to the terms and condition of agreement which stand relied upon by the adjudicating authority. 6. For better appreciation we .....

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..... ns to protect and intellectual Property Rights (IPR) owned, used or possessed by the Company.        5. The Retail Agent shall use the company Trademark and the Merchandise provided to the Retail Agent by the company only for the purpose of providing the Services and its other obligations under the Agreement.        6. The Company shall .....

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..... , we are of the view that such collection of sign of fee of Rs.15,000/- services so as to tax the same. Apart from that we also note that major part of the demand is barred by limitation. We accordingly dispense with the demand of service tax and stay recovery of the same during the pendency of the appeal. 8. Stay petition is allowed in the above terms.
Case laws, Decisions, Judgements, Order .....

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