TaxTMI 
TaxTMI 
2015 (12) TMI 492
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....R. Sharma, AR For the Respondent : Ms. Priyanka Goel, Advocate ORDER Per: Sulekha Beevi C.S. The above appeal is filed by revenue challenging the impugned order which set aside the service tax demanded under the category franchise service. 2. Brief facts are that, the respondents entered into an agreement with M/s Malkoh Marketing (P) ltd. on 01/04/2003 for transfer of technical know-how fro....
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....re the tribunal. 3. The Ld. A.R Sh. M.R. Sharma submitted that the respondents have entered into the franchise agreement with M/s Malkoh Marketing (P) Ltd. on 01/04/2003 for sale of their entire product by charging a franchisee fee of Rs. 65 lakhs. The said amount being a one-time franchise fees received for services to be provided, the respondents are liable to pay service tax as franchise servi....
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.... respondent argued that the demand has been made without any basis. She referred to the definition of franchise service as it stood during the relevant period which is reproduced as under: " taxable service means any service provided or to be provided to a franchisee, by the franchisor in relation to franchise". (Section 65(105 )( zee) "Franchise means an agreement by which - Franchisee ....
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....on 65 (47)} "Franchisor means any person who enters into franchise with a franchisee and includes any associate of franchisor or a person designated by franchisor to enter into franchise on his behalf and term "franchisee" shall be construed accordingly". {Section 65(48)}. 5. It is submitted by the Ld. counsel that the 4th condition in the definition was not fulfilled in the present case and ....