2008 (8) TMI 252

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.... Shri Amit Jain, SDR, for the Respondent. [Order per : Justice S.N. Jha, President (for the Bench)]. - This appeal has come up for hearing on the point of waiver of pre-deposit and stay. The applicant is required to pre-deposit Rs. 1,19,27,736/- as Service Tax besides penalties as per the impugned order. 2. At the outset learned SDR appearing for the Revenue submitted that in respect of se....

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.... provided by the applicant would not fall under the definition of 'franchise'. 3. After hearing the parties at length, we are of the view that by reason of deletion of sub-clauses (ii), (iii) and (iv) the definition of 'franchise' has been made wider. In our opinion, the true test to determine whether the agreement amount to 'franchise' under Section 65(47) or not is whether the agreement is fo....