https://www.taxtmi.com/caselaws?id=258779 The appeal was allowed as the tribunal found the duty demand under "Franchise Service" unsustainable due to the lack of evidence satisfying all necessary criteria as per the definition during the relevant period. The appellants were not obligated to engage in similar services with other parties, which was a crucial aspect of the franchise definition. The tribunal cited a precedent to support its decision and concluded that the demand could not be sustained without meeting all four criteria of the franchise definition. en-us Fri, 27 Feb 2015 00:00:00 +0530 Wed, 14 Oct 2015 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258779 The appeal was allowed as the tribunal found the duty demand under "Franchise Service" unsustainable due to the lack of evidence satisfying all necessary criteria as per the definition during the relevant period. The appellants were not obligated to engage in similar services with other parties, which was a crucial aspect of the franchise definition. The tribunal cited a precedent to support its decision and concluded that the demand could not be sustained without meeting all four criteria of the franchise definition. Case-Laws Service Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258779