https://www.taxtmi.com/caselaws?id=30650 The Tribunal ruled in favor of Franch Express Network Pvt. Ltd. (FEN) in a service tax dispute, determining that the demand for service tax as a franchisor was not justified. It held that the relationship between FEN and its agents did not constitute a franchise arrangement as defined under the Act. The Tribunal found that FEN's agents were not franchisees but operated as part of FEN's courier agency service, leading to the conclusion that the service tax demand on FEN was unsustainable. The impugned order was set aside, and FEN's appeal was allowed. en-us Wed, 23 Jul 2008 00:00:00 +0530 Thu, 20 Mar 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30650 The Tribunal ruled in favor of Franch Express Network Pvt. Ltd. (FEN) in a service tax dispute, determining that the demand for service tax as a franchisor was not justified. It held that the relationship between FEN and its agents did not constitute a franchise arrangement as defined under the Act. The Tribunal found that FEN's agents were not franchisees but operated as part of FEN's courier agency service, leading to the conclusion that the service tax demand on FEN was unsustainable. The impugned order was set aside, and FEN's appeal was allowed. Case-Laws Service Tax Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30650