https://www.taxtmi.com/caselaws?id=267419 The Tribunal allowed the appeal in a case concerning service tax demand under franchise service. It ruled that no service tax was leviable pre-16.6.2005 as the franchise agreement did not meet all conditions of the franchise definition under Section 65(47) of the Finance Act, 1994. The agreement only restricted the franchisee from opening a similar school in the same premises, allowing them to do so elsewhere. The Tribunal emphasized the Revenue's burden to prove the existence of a franchise agreement and set aside demands, interest, and penalties for the period in question. en-us Tue, 22 Sep 2015 00:00:00 +0530 Thu, 05 Nov 2015 22:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267419 The Tribunal allowed the appeal in a case concerning service tax demand under franchise service. It ruled that no service tax was leviable pre-16.6.2005 as the franchise agreement did not meet all conditions of the franchise definition under Section 65(47) of the Finance Act, 1994. The agreement only restricted the franchisee from opening a similar school in the same premises, allowing them to do so elsewhere. The Tribunal emphasized the Revenue's burden to prove the existence of a franchise agreement and set aside demands, interest, and penalties for the period in question. Case-Laws Service Tax Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267419