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TMI Blog2017 (11) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the Finance Act, 1994 - for the period from 01.-07.03 to 15.06.2005 the law laid down by the Indian Ship-owners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT], will prevail, since the appellants have paid the franchisee fee to the foreign franchisor, hence no tax liability will arise for that period - appeal allowed - decided in favor of appellant. - ST/155/2008 - Final Order Nos. 41916 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. On adjudication the original authority confirmed the demand of service tax to the tune of ₹ 10,78,364/- along with interest and imposed penalty under Section 76 and 77 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) upheld the order of the original authority. Hence this appeal. 2. Ld. Consultant Shri N.K. Bharath Kumar appeared on behalf of the appellant and subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under:- 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, trade mane or logo or any such symbol, as the case may be, is involved. ii) the franchisor provides concepts of business operation to franchisee including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra), which was upheld by the Hon ble Supreme Court reported in 2010 (17) STR J57 (SC). It is seen that for the period from 01.-07.03 to 15.06.2005 the law laid down by the Indian Ship-owners Association (supra), will prevail, since the appellants have paid the franchisee fee to the foreign franchisor, hence no tax liability will arise for that period. 5. Following the above judgment, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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