Consideration received for assignment of toll collection rights, prima facie, amounts to franchise service

CESTAT, BANGALORE BENCH Navayuga Engineering Co. Ltd. Versus Commissioner of Central Excise & Customs, Visakhapatnam STAY ORDER NO. 1195 OF 2012 APPLICATION NO. ST/STAY/407 OF 2010 APPEAL NO. ST/730 OF 2010 JULY  11, 2012 ORDER P.G. Chacko Judicial Member – This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues which include an amount of Rs. 12.75 crore demanded from them towards service tax and education cess under the head ‘franchise service’. On a perusal of the records, we find that th...