https://www.taxtmi.com/caselaws?id=327469 The Tribunal found that the company did not provide franchise services as claimed by the revenue. Since the company did not have exclusive rights or ownership of the domain name.IN to grant representational rights, they were not liable for service tax under the franchise services category. Citing a previous decision and after examining the records, the Tribunal held in favor of the company, granting a waiver of pre-deposit of adjudicated tax demand until the appeal's disposal. en-us Mon, 21 Mar 2016 00:00:00 +0530 Wed, 11 May 2016 11:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327469 The Tribunal found that the company did not provide franchise services as claimed by the revenue. Since the company did not have exclusive rights or ownership of the domain name.IN to grant representational rights, they were not liable for service tax under the franchise services category. Citing a previous decision and after examining the records, the Tribunal held in favor of the company, granting a waiver of pre-deposit of adjudicated tax demand until the appeal's disposal. Case-Laws Service Tax Mon, 21 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327469