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TMI Blog2018 (8) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... lling the same as the products of HPCL - HPCL have not provided franchise service to the dealers. The agreement made by HPCL is not a franchise agreement. The said services were not to be considered under the purview of franchise service as per Section 65(105)(zze) of the Finance Act, 1994 - appeal dismissed - decided against Revenue. - S.T. Appeal No.124/10 - FO/75603/2018 - Dated:- 21-3-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler/franchisees for sale of their products. They executed agreement with the dealers. The dealers were reportedly advised to set up petrol pump and storage tank to display logo/trade mark and maintain quality petrol pump. For these right granted to them, the dealers paid HPCL license fees. The Department demanded service tax on such fees collected. But the Commissioner vide his impugned order has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat HPCL and dealers are not granted representational right to sale the petroleum products procured from other companies independently for selling the same as the products of HPCL. From the above, it appears that HPCL have not provided franchise service to the dealers. The agreement made by HPCL is not a franchise agreement. The Commissioner in his Order has followed the earlier Order dt.28.08.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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