https://www.taxtmi.com/caselaws?id=269188 The tribunal dismissed the revenue's appeal, upholding the decision to set aside the service tax demand under the franchise service category. The tribunal found that the agreement in question did not meet the necessary conditions to be classified as a franchise agreement during the relevant period, as it did not include an obligation for the franchisee to refrain from engaging in similar services with others. Therefore, the services provided under the agreement were not subject to service tax, leading to the affirmation of the Commissioner (Appeals)'s decision. en-us Thu, 19 Nov 2015 00:00:00 +0530 Wed, 21 Sep 2016 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269188 The tribunal dismissed the revenue's appeal, upholding the decision to set aside the service tax demand under the franchise service category. The tribunal found that the agreement in question did not meet the necessary conditions to be classified as a franchise agreement during the relevant period, as it did not include an obligation for the franchisee to refrain from engaging in similar services with others. Therefore, the services provided under the agreement were not subject to service tax, leading to the affirmation of the Commissioner (Appeals)'s decision. Case-Laws Service Tax Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269188