CESTAT Quashes Penalty for Non Payment of Service Tax on ground of Wrongful Categorisation of Service Rendered as ‘Franchise Service’ [Read Order]

The Bangalore bench of the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for the nonpayment of service tax on the ground of wrongful categorization of service rendered as franchise service.  Kitco Ltd, the appellant assessee was registered with the Department for providing various taxable services viz., Consulting Engineering, Market Research…