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TMI Blog2015 (10) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... son thus liable to service tax. Held That:- No Service Tax is leviable as agreement does not fall in the category of franchise agreement as defined under Section 65(47) ibid prior to 16.6.2005 – Decision made in the case of Dewsoft Overseas Pvt. Ltd. Vs. CST, New Delhi [2008 (8) TMI 50 - CESTAT NEW DELHI] followed – Appeal allowed in favour of the Appellant. - Appeal No. ST/Stay/59200/2013 & ST/58603/2013-CU(DB) - F. Order No. 53058/2015 - Dated:- 22-9-2015 - Mr. G. Raghuram, President And Mr. R.K. Singh, Member (Technical) Shri Varun Gaba, Advocate : for the Petitioner Shri Amresh Jain, D.R. : For the Respondent ORDER Per R.K. Singh: Stay application along with appeal has been filed against order-in-appeal da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepts of business operation to franchisee, including know how, method of operation, managerial expertise, marketing techniques or training and standards of quality control except passing on the ownership of all know how to franchisee; (iii) the franchisee is required to pay to the franchisor, directly or indirectly, a fee; and (iv) the franchisee is under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person. It pleaded that its franchise agreement satisfied the condition (i), (ii) and (iii) above, the condition (iv) was not satisfied. Inasmuch as the franchise was not under an obligation not to engage in selling or providing similar goods or services or process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol with any name in the existing premises/building operational area of the school for a period of two years after the cancellation of this agreement. A careful perusal of the above quoted condition reveals that franchisee was obliged not to open any school with any name in the existing premises/building operational area of the school. In other words, the franchisee was free to open any school with any name in a different premises/building operational area of the school. Thus in our view condition No. iv of the definition of franchise quoted above is not satisfied in the present case and consequently the agreement does not fall in the category of franchise agreement as defined under Section 65(47) ibid prior to 16.6.2005. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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