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TMI Blog2010 (9) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... ond the scope of the original show-cause notice issued to the assessee - Agreement is that the Institute could not utilize the name or logo of Client or even of the Joint Venture in any materials, advertisements, hoardings, name boards or letter heads, without prior and written approval from Client - The Institute should be considered to have obtained a representational right from Client to provide training/coaching to the candidates - Hence, grant waiver of pre-deposit and stay of recovery. - ST/5/2010 - 777/2010 - Dated:- 20-9-2010 - S/Shri P.G. Chacko, P. Karthikeyan,JJ REPRESENTED BY : Shri Jayasankar A.K., Advocate, for the Appellant. Shri Chandrashekar, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Ora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16-6-2005. It also relied on the Board s Circular No. 59/8/2003 dated 20-6-2003 which clarified the definition of franchise as it stood prior to 16-6-2005. The definitions of franchise prior to and after 16-6-2005 read as follows : Prior to 16-6-2005 : franchise means an agreement by which - (i) 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; (ii) the franschisor provides concepts of business operation to franchisee, including know-how, method of operation, managerial expertise, marketing technique or training and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise is beyond the scope of the original show-cause notice. Contextually, we may observe that a show-cause notice issued by the revisionary authority under Section 84 is not permitted to travel beyond the scope of the original show-cause notice issued to the assessee. 3. On a perusal of the agreement dated 20-5-2006 between KITCO and the Institute, we find that KITCO was liable to prescribe syllabus for the Institute and was also liable to conduct the final examinations followed by certification to successful candidates. The liability of the Institute was to conduct the course and internal examinations as also to guide the students for training and to maintain their records as also to report to KITCO in prescribed formats. Of the fees c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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