Franchise Service Classification & Limitation & Bona Fide Doubt: CESTAT ruling

Liberty Group Marketing Division Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh) Introduction: The recent order by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh in the case of Liberty Group Marketing Division vs. Commissioner of Central Excise and Service Tax addresses crucial issues related to the classification of services provided by the appellants. The dispute revolves around the nature of agreements entered into by Liberty Group Marketing Division and Liberty Enterprises with Liberty Shoes Ltd., with a focus on the classification of servi...