KAMDHENU ISPAT LIMITED Vs. CCE

JUDGEMENT

(1.) THESE appeals concern a common issue. They are accordingly disposed of under this common order.

(2.) THE appellant is a manufacturer of CT/TMT bars and rods which are liable to Central Excise Duty. The CT/TMT bars are sold under the brand name 'Kamdhenu', a brand name owned by the appellant.

(3.) THE appellant franchised 'Kamdhenu' brand name to other manufacturers for use in regard to CT/TMT bars. The receipts from such franchising are liable to service tax under the heading 'Business Auxiliary Service' and the appellant had been discharging such service tax.