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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 ..... action of the fourth condition - the demand for the period upto 16.06.2005 was set aside. Further, liability w.e.f. 16.06.2005, the adjudicating authority is directed to re-compute and recover the same alongwith interest. The appellant further has requested for the cum-duty benefit. The same may be extended in terms of Section 67. Appeal allowed in part and part matter on remand. - Service Tax Appeal No. ST/54594/2014-ST [DB] - ST/A/52507/2018-CU[DB] - Dated:- 3-7-2018 - MR. V. PADMANABHAN, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. A.K. Batra, C.A. Present for the Respondent: Mr. R.K. Maji, D.R. ORDER PER: V. PADMANABHAN The present appeal is filed against Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax under the category of franchisee service w.e.f. 16.06.2005. However, for the period prior to the state he submitted that the appellant is not liable to pay Service Tax as has been held by the Tribunal in the case of Saanj and Savera Educational Welfare Trust vs. Commissioner 2015 (10) TMI 1053 CESTAT-New Delhi. 5. The ld. DR justified the impugned order. 6. We have heard both the sides and perused the records. 7. For the period prior to 16.05.2005, the definition of franchisee service requires satisfaction of the following condition (d) cumulatively with other conditions (a) to (c). Section 65 (47) (d): - the franchisee is under an obligation not to engage in selling or providing similar goods or services o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dentical 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 Franchisee services due to non-satisfaction of the fourth condition. As such the demand for the period upto 16.06.2005 was set aside. 11. By following the decision of the Tribunal in the case of Saanj Savera Educational Welfare Trust (Supra), we set aside the demand for Service Tax for the period 01.04.2004 to 15.06.2005. Further, liability w.e.f. 16.06.2005, the adjudicating authority is directed to re-compute and recover the same alongwith interest. The appellant further has requested for the cum-duty benefit. The same may be extended in terms of Section 67. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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