2013 (5) TMI 725

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....earing both sides duly represented by learned advocate Shri. Nageshwas Rao for the appellants and Shri Pramod Kumar, learned Jt. CDR for the Revenue. We find that appellant is engaged in the business of providing services under the category of Business auxiliary services. They collected the bills of electricity or other bills i.e. utility bills from their customers and pay the same to the respecti....

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....m various customers and depositing the same with the service provider on payment of some commission / service charge. The said service charges received by the appellant from various utility provider are received by the appellant even in those cases where the bills actually stand collected by the agents. The agents are being paid by the appellant for doing the job on their behalf. 3. The revenue....

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....ome payments made by the appellant. As such submits learned advocate that the first time collection of sign of fee of Rs.15,000/- for appointing of agents by no stretch of imagination can be considered as franchise services. 5. Learned Jt. CDR has drawn our attention to the reasoning adopted by the Commissioner and to the terms and condition of agreement which stand relied upon by the adjudicat....

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....   4. The Retail Agents shall take all precautions to protect and intellectual Property Rights (IPR) owned, used or possessed by the Company.        5. The Retail Agent shall use the company Trademark and the Merchandise provided to the Retail Agent by the company only for the purpose of providing the Services and its other obligations under the Agreement....