CESTAT Confirms Franchise Service Tax Liability Due to Lack of Evidence on Unreceived Payments

Hitech Institute of Advance Technologies Pvt. Ltd. Vs Commissioner of CGST (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, dismissed the appeal filed by the appellant challenging the order of the Commissioner (Appeals), which had confirmed the service tax demand on royalty received from franchisees and set aside the earlier order of the Assistant Commissioner that had dropped the proceedings. The appellant was registered with the service tax department for providing commercial coaching and training services, maintenance and repair services, and franchise...