2016 (5) TMI 450

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....ER (TECHNICAL) For the petitioner : Shri B.L. Narsimhan, Advocate For the Respondent : Shri Sanjay Jain, DR ORDER PER B. RAVICHANDRAN: The applicant is before us praying for waiver of pre deposit of adjudicated tax demand of Rs. 6,54,79,758/- along with interest and penalty. The service tax demand against the applicant is under the category of franchise services. 2. The facts of ....

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....asis. The present service tax demand is on this consideration received by the applicant from the various accredited registrars of domain names. 3. The ld. Counsel for the applicant prays that they are not covered by the franchise services as they do not permit any other person to represent them in any of their rights..IN domain name does not belong to them and they are only managing the allocat....

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....d assigns domain name through the registrars. It is his contention that the applicant is managing the allocation of .IN registry exclusively and as such are well within the tax liability under the said services. 5. We have heard both the sides and examined the appeal records. Prima facie we are of the view that in terms of section 65(47) the definition given for "franchise" has no application....