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TMI Blog2008 (8) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... nt amount to ‘franchise’ is whether the agreement is for grant of representational right to provide service or undertake any process identified with the franchisor - prima facie, substance in the submissions of revenue that sub-clauses were incidental to the grant of representational right to provide the service – stay granted partly - ST/335/2008 - ST/302/2008-(PB), - Dated:- 5-8-2008 - Justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of 'Franchise' under Section 65(47) of Finance Act has undergone change with effect from 16-6-05, and in view of the changed legal position, the aforesaid order of the Tribunal cannot applied to the applicant at this stage. It was submitted that as per the definition earlier, in order to constitute 'franchise', the agreement was supposed to provide for four things as mentioned in sub-cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service. If the applicant was held, prima facie, liable on the basis of the erstwhile definition, it is not understandable how it can shirk this liability after the amendment. It is not in dispute that the agreement in question provides for grant of representational right of the franchisor to provide services or undertake the process associated with it. In this view of the matter, we are inclin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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