https://www.taxtmi.com/caselaws?id=275318 The court determined that the agreement in question was a Licence Production Agreement, not a Franchise Agreement, as it did not meet essential conditions such as providing business operation concepts and restricting the franchisee from engaging in similar activities with other entities. Consequently, the appellant was not liable to pay service tax under the category of Franchise Services. The impugned order was set aside, and the appeal was allowed with consequential relief, nullifying the penalties and service tax demands. en-us Tue, 12 Sep 2006 00:00:00 +0530 Thu, 27 Sep 2018 10:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275318 The court determined that the agreement in question was a Licence Production Agreement, not a Franchise Agreement, as it did not meet essential conditions such as providing business operation concepts and restricting the franchisee from engaging in similar activities with other entities. Consequently, the appellant was not liable to pay service tax under the category of Franchise Services. The impugned order was set aside, and the appeal was allowed with consequential relief, nullifying the penalties and service tax demands. Case-Laws Service Tax Tue, 12 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275318