CESTAT Quashes Service Tax Demand under ‘Franchise Service’ on Manufacture and Distribution of Footwear on ground of Limitation [Read Order]

CESTAT - Service Tax Demand -Franchise Service- Manufacture and Distribution - Footwear -TAXSCAN

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand under ‘franchise service’ on the manufacture and distribution of footwear on the grounds of limitation.  Liberty Group Marketing Division (LGMD), the appellant assessee are engaged in the manufacturing and distribution of footwear and had entered into separate…

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