2017 (11) TMI 1430

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....e Respondent ORDER The appellants are engaged in the business of Fast Food Restaurant on Franchisee basis as per the Franchise Agreement dated 05.04.1999 entered with M/s. Marrybrown Fried Chicken, Malaysia, Johor.  On scrutiny of Balance Sheet for the year 2003-04, it was noticed that they have not paid service tax during the relevant period.  They have not registered under Service Ta....

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....n'ble Supreme Court in the case of  Indian National Shipowners Association - 2009 (13) STR 235 (Bom.), which was upheld by the Honble Supreme Court reported in 2010 (17) STR J57 (SC).  Therefore, he prayed that the impugned order may be set aside in toto. 3.   Heard both sides and gone through the submissions made by both sides and perused the records.  4.   T....

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....the ownership of all know-how to franchisee; iii)   the franchisee is required to pay to the franchisor, directly or indirectly, a fee; and iv)   the franchisee is under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person" We find that the period involved is prior to 18.4.2006 on which date Section 66A ca....