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2010 (9) TMI 654 - CESTAT, BANGALOREWaiver of pre-deposit - The original show-cause notice invoked the definition of “Franchise” as given under Section 65(47) as amended w.e.f. 16-6-2005 - The original authority held that the transaction did not fall within the ambit of the definition of “franchise” - The revisionary authority, both in its show-cause notice and in its order, chose to press into service the erstwhile definition of “franchise” under Section 65(47), which was in force prior to 16-6-2005 - Show-cause notice issued by the revisionary authority under Section 84 is not permitted to travel beyond the scope of the original show-cause notice issued to the assessee - Agreement is that the Institute could not utilize the name or logo of Client or even of the Joint Venture in any materials, advertisements, hoardings, name boards or letter heads, without prior and written approval from Client - The Institute should be considered to have obtained a representational right from Client to provide training/coaching to the candidates - Hence, grant waiver of pre-deposit and stay of recovery.
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