Franchise Agreement Ruled Out: No Service Tax on Marketing-Only Contracts, No Representational Rights Granted.

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....Levy of service tax - franchisee service - From the terms of agreement, appellant is not given any representational right to its distributors to sale or manufacture goods or provide service or undertake any process identify with the franchisor and the agreement is purely for marketing of product and therefore same cannot be termed as agreement between the franchisor and franchisee. - AT....