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TMI Blog2018 (8) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent: Mr. R.K. Maji, D.R. ORDER PER: V. PADMANABHAN The present appeal is filed against Order-in-Appeal No.87/ST/DLH/2014 dated 24.06.2014 passed by the Commissioner (Appeals), Central Excise, Delhi-I. 2. The appellant is engaged in running of Preparatory School under the name of "Shemrock". The appellant is a franchisee of trade name "Shemrock" owned by Dr. Bimla Arora. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well as Shri. Maji, ld. D.R on behalf of the Revenue. 4. It is the submission of the ld. C.A. that the definition of franchisee service was amended w.e.f. 16th June, 2005. After the said amendment, the requirement of cumulative satisfaction of all the conditions prescribed in the said definition was dispensed with. The ld. C.A. submitted that the appellant is admitting the liability to payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute that the appellant has satisfied conditions (a) to (c). But appellant has claimed that they are not liable to pay Service Tax because they have not satisfied (d). 8. Under the agreement with Assessee, the licensee was not burdened with any such obligation and he was free to use the premises for similar line of services for any other person. Assessee was satisfying all the three conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king similar line of activity i.e. running of preparatory schools in name of "Shemrock" as franchisee. 10. We have considered the similar case of M/s.Saanj and Savera Educational & Welfare Trust (supra) wherein under identical set of facts and clauses of agreement, the Tribunal has held that as per the agreement clauses, the transaction between the parties do not fall under the definition of Fran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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