2019 (3) TMI 348

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....P.S. Jetly with Mr. J.B. Mishra for the appellant. Ms. Padmavati Patil with Mr. Kiran Chavan I/b. M/s. Cenex Services for the respondent. P.C. :- 1. This appeal of the Revenue challenges the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had before it a challenge at the instance of the Revenue to the order-in-original dated 20th April, 2012. The order....

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....ment would amount to rendering franchise service. 3. The Revenue placed reliance on clause (10) of the agreement entered into between the assessee and the dealer. It was argued that the products have to be sold under the name and logo of Bharat Petroleum Corporation Limited/assessee which is indicative of the fact that a representational right to sell such product has been granted. If the licen....

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.... the term "franchise" as found in this clause means an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified with franchisor, whether or not a trade mark, service mark, trade name or logo or any such symbol, as the case may be, is involved. Insofar as the understanding of the Revenue about the "fra....