2018 (8) TMI 241

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. A.K. Batra, C.A. Present for the Respondent: Mr. R.K. Maji, D.R. ORDER PER: V. PADMANABHAN The present appeal is filed against Order-in-Appeal No.87/ST/DLH/2014 dated 24.06.2014 passed by the Commissioner (Appeals), Central Excise, Delhi-I. 2. The appellant is engaged in running of Preparatory School under the name of "Shemrock". The appellant is a franchisee of trade name "Shemr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri A.K. Batra, Ld. C.A. for the appellant as well as Shri. Maji, ld. D.R on behalf of the Revenue. 4. It is the submission of the ld. C.A. that the definition of franchisee service was amended w.e.f. 16th June, 2005. After the said amendment, the requirement of cumulative satisfaction of all the conditions prescribed in the said definition was dispensed with. The ld. C.A. submitted that the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., identified with any other person;" There is no dispute that the appellant has satisfied conditions (a) to (c). But appellant has claimed that they are not liable to pay Service Tax because they have not satisfied (d). 8. Under the agreement with Assessee, the licensee was not burdened with any such obligation and he was free to use the premises for similar line of services for any other pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent with M/s. Saanj and Savera Educational & Welfare Trust for undertaking similar line of activity i.e. running of preparatory schools in name of "Shemrock" as franchisee. 10. We have considered the similar case of M/s.Saanj and Savera Educational & Welfare Trust (supra) wherein under identical set of facts and clauses of agreement, the Tribunal has held that as per the agreement clauses, the ....