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TMI Blog2015 (4) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... tice nor in the Primary Order or the impugned order, it has been brought out as to whether there was any grant of 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. Thus this limb of the definition is clearly not satisfied. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed against Order-In-Appeal No. IND-I/63/09 dated 18.03.2009 which upheld the Order-In-Original dated 22.10.2008 in terms of which the duty demand of ₹ 49,815/- under Franchise Service was confirmed alongwith interest and penalties. 2. During the relevant period (1.7.03 to 31.3.05) the definition of franchise was as under: Section 65 (47)''franchise means an agreement b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son. The appellants contended that there was no written agreement with 'M/s Kehems Engineering who were only given right to use and sell the plants, processes and equipment using the technology of the appellants in consideration of which the appellants were receiving 0.5% of the goods income collected by Kehems Engineering' which they happen to call royalty. They stated that Kehems Engi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , whether or not a trade mark, service mark, trade name or logo or any such symbol as the case may be. Thus this limb of the definition is clearly not satisfied. There is also nothing on record to show that the last limb of the definition is satisfied in the present case. In the case of Dewsoft Overseas Pvt. Ltd. Vs. CCE, New Delhi 2008 (12) S.T.R. 730 (Tri) it was held that though the franchisor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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