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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 ..... or 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 dated 20.8.2013 which upheld the order in original dated 31.3.2011 in terms of which service tax demand of Rs. 6,60,338/- was confirmed along with interest and penalties and an amount of Rs. 3,42,355/- towards service tax and Rs. 36,942/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 the definition of franchise under Section 65(47) of the Finance Act, 1994 was as under: 'Franchise' means an agreement by which- (i) the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or process, identified with any other person and therefore the service tax was not leviable during the period prior to 16.6.2005. 3. The ld. DR, on the other hand, stated that under franchise agreement the franchisee was under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person and therefore service tax was leviable even prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the condition in this regard in the agreement is as under : "In case this franchise agreement is cancelled, the name of the school and children on rolls will be the exclusive rights of the first party and the school will be taken over by the franchisor. The franchisee will not open any school with any name in the existing premises/building operational area of the school for a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the definition of the word franchise as given in Section 65(47) the franchise agreement, which attracted service tax was to satisfy four conditions, and if the Revenue wants to subject a person to service tax under this entry, the burden of proving that the agreement between that person and his client is a franchise agreement within the meaning of this term, as defined under Section 65(47 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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