Service Not Classified as Franchise: No Evidence of Granted Representational Rights; No Service Tax Demand Possible.

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....Classification of service - Franchise Service or not - one stop painting solution to the customers - When there is a specific clause in the agreement which bars the home solution service provider from representing the respondent, then how it has been claimed that such representational rights have been granted to the home solution service provider. - Nothing has been brought on record by which it can be stated that such representational rights were granted to the home solution service provider - No Demand can be made - AT....