https://www.taxtmi.com/caselaws?id=265778 The Tribunal allowed the appeal, ruling that no service tax was leviable under franchise service before 16.6.2005. The appellant successfully argued that the franchise agreement did not meet all conditions under the definition of franchise, specifically highlighting that the franchisee was not obligated to refrain from engaging in similar activities with others. As a result, the demand, interest, and penalty related to the period before 16.6.2005 were set aside. en-us Tue, 22 Sep 2015 00:00:00 +0530 Fri, 13 May 2016 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265778 The Tribunal allowed the appeal, ruling that no service tax was leviable under franchise service before 16.6.2005. The appellant successfully argued that the franchise agreement did not meet all conditions under the definition of franchise, specifically highlighting that the franchisee was not obligated to refrain from engaging in similar activities with others. As a result, the demand, interest, and penalty related to the period before 16.6.2005 were set aside. Case-Laws Service Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265778