Case Laws / Head Notes / Paras
Franchise services---Proof---Federal Excise Duty, recovery of---Show cause notice---Alternate remedy---Petitioner company assailed show cause notice issued for recovery of Federal Excise Duty on the ground of franchiser and franchisee relationship---Plea raised by authorities was that alternate remedy was available to petitioner---Validity---In order to attract levy of Federal Excise Duty for services rendered, which included franchise services within the contemplation of law, authorities were under a legal duty to establish an identifiable link between franchiser and franchisee of services rendered against a fee or consideration---Authorities proceeded on ill-founded assumptions as there was nothing on record to prove that petitioner had paid for services either to franchiser---In absence...
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