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TMI Blog2018 (9) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... is seen that Clause No. 5 does not make any obligation on the part of the vehicle owner not to cater to other customers. Thus, the driver/owner can cater to the requirements of other customers also even though they have entered into an agreement with the appellant. Thus, the fourth limb of the earlier definition has been given go-by after 16.06.2005 and hence, the argument of the learned Counsel that the issue is an interpretational one is not without force. The impugned order is modified to the extent of setting aside the demand for the extended period only - appeal allowed in part. - Appeal No. ST/00397/2010 - Final Order No. 41885/2018 - Dated:- 26-6-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the definition of franchise service had undergone an amendment with effect from 16.06.2005. Prior to this date, a service would fall under franchise only if the agreement attracted all the four conditions stated in the definition of franchise . Since the appellant was free to cater to other customers also and thus, did not fulfil the fourth condition in the definition of franchise , the appellant was under bona fide belief that their services did not attract service tax. That with effect from 01.03.2006 the appellant has been paying service tax under Business Auxiliary Services which has so far not been disputed by the Department. He, therefore, contended that the issue being interpretational and the appellant having no intention to ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r/owner can cater to the requirements of other customers also even though they have entered into an agreement with the appellant. With effect from 16.06.2005, the amended definition is as under: Franchise means an agreement by which (i) The franchisee is granted representational right, (ii) To sell or manufacture goods or to provide service or undertake any process identified with franchisor, (iii) Whether or not a trade mark, service mark, trade name or logo or any such symbol, as the case may be, is involved. 6. Thus, the fourth limb of the earlier definition has been given go-by after 16.06.2005 and hence, the argument of the learned Counsel that the issue is an interpretational one is not without force. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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