Case Law Details
Brief Facts
M/s. Nirulas Corner House Pvt. Ltd. (‘the Appellants’) were engaged in the food and confectionery business. They had entered into an agreement with M/s. Sagar to permit them to run restaurants in the name of “Nirulas” as per the specified plans with regard to the location of the restaurant, area, interiors and other details.
As per the terms of the agreement, it is the Appellants who decide the items that are to be sold by the restaurant, the method of preparation of the items, the quality and the prices of the items. The Appellants have even placed their employees in the restaurants to supervise the operations.
The service tax authorities demanded service tax on the services provided by the Appellants to M/s. Sagar under the category of MCS. The present decision relates to the appeal filed by the Appellants against the order of the Commissioner of Service Tax confirming such demand.
Contentions of the Appellant
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