https://www.taxtmi.com/caselaws?id=440091 The Tribunal determined that the services provided by the appellant to the Institute of Hotel Management Studies qualified as 'Franchisee Service,' attracting service tax. The agreement was deemed a Franchisee agreement rather than a Joint Venture, as it involved the grant of representational rights to the Institute. Penalties imposed under the Finance Act, 1994, were set aside due to the disagreement on the nature of the agreement. The Tribunal partially upheld the order, confirming the service tax demand but relieving the appellant of penalties. en-us Fri, 07 Jul 2023 00:00:00 +0530 Sat, 08 Jul 2023 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440091 The Tribunal determined that the services provided by the appellant to the Institute of Hotel Management Studies qualified as 'Franchisee Service,' attracting service tax. The agreement was deemed a Franchisee agreement rather than a Joint Venture, as it involved the grant of representational rights to the Institute. Penalties imposed under the Finance Act, 1994, were set aside due to the disagreement on the nature of the agreement. The Tribunal partially upheld the order, confirming the service tax demand but relieving the appellant of penalties. Case-Laws Service Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440091