https://www.taxtmi.com/caselaws?id=348804 The tribunal determined that the appellant's service qualified as a franchise service under Section 65(47) of the Finance Act, as all four components of the definition were met. The tribunal upheld the demand for service tax, emphasizing the lack of exemptions for franchise services related to educational activities. Additionally, the penalties under Section 76, 77, and 78 were upheld, considering the clear classification of the service and the absence of ambiguity, leading to the dismissal of the appeal and affirmation of the impugned order. en-us Mon, 21 Aug 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348804 The tribunal determined that the appellant's service qualified as a franchise service under Section 65(47) of the Finance Act, as all four components of the definition were met. The tribunal upheld the demand for service tax, emphasizing the lack of exemptions for franchise services related to educational activities. Additionally, the penalties under Section 76, 77, and 78 were upheld, considering the clear classification of the service and the absence of ambiguity, leading to the dismissal of the appeal and affirmation of the impugned order. Case-Laws Service Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348804