ORDER
M.V. Ravindran, Member (J)
1. The application for condonation of delay of 60 days in filing the appeal before the Tribunal is allowed, as we find that the justification given for filing the appeal belatedly seems to be reasonable, hence we condone the delay in filing the appeal belatedly and take up the stay application for disposal.
2. The stay application is directed against confirmation of demand of service tax.
3. Considered the submissions made by both sides and perused the records. It is seen from the records that the confirmation of demand has arisen on the ground that the applicant has entered into a franchisee agreement with M/s. Amalgamated Bean Coffee Trading and is liable under service tax.
4. On consideration of the entire franchisee agreement, we find that the agreement nowhere indicates that the applicant has been using the goodwill of the said franchiser, i.e. Amalgamated Bean Coffee Trading. It is seen from the records that the applicant was the owner of a shop on the ground floor of the building which was rented out to M/s. Amalgamated Bean Coffee Trading under an agreement, but titled this agreement as a franchisee agreement. As such we find that the applicant has made out a prima facie case for complete waiver of the amount of service tax involved in this case.
5. The application for waiver of the pre-deposit of the amount is allowed and recovery thereof stayed till the disposal of the appeal.
(Pronounced in Court)