2016 (6) TMI 1107

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....nbsp; Shri Varun Gaba,  Advocate for the appellant Present Shri Amresh Jain,  A.R  for the  Respondent/Revenue ORDER Stay application along with appeal has been filed against Order-in-Appeal dated 24.6.2014, in terms of which service tax demand of 45,32,252/- pertaining to the  period 1.4.2004 to 15.6.2005 was confirmed along with interest and penalty on the groun....

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....; identified with any other person"  and  that in that case that condition  was not satisfied and therefore, service rendered was not classifiable as franchise service. He stated that agreement under which service was rendered in that case is identical  to the agreement under which service was rendered in this case. 4. Ld. A.R. for Revenue  supported the impugned order.....

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....volved in this case is whether condition No. iv of the definition of franchise given in Section 65(47) of Finance Act, 1994 was satisfied in terms of the franchise agreement entered into by the appellant.  We find that the condition in this regard in the agreement is as under : In case this franchise agreement is cancelled, the name of the school and children on rolls will be the exc....

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....tegory of franchise agreement as defined under Section 65(47) ibid prior to 16.6.2005.  In the case of Dewsoft Overseas Pvt. Ltd. Vs. CST, New Delhi  2008 (12) STR 730 (Tri.-Del.), the CESAT inter alia held as under: During the period of dispute, as per the definition of the word franchise as given in Section 65(47) the franchise agreement, which attracted service tax was to sat....