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2011 (1) TMI 729 - AT - Service TaxWaiver of pre-deposit - Franchise services - Warranty fee - Since, considered the agreement between the applicant and the dealers in connection with MTV outlets - 'Prima facie, the applicant has granted the licence to use its proprietary system and collecting the management fee from the dealers fixed at 25% of the profit earned in resale of pre-owned cars - Prima facie, the applicants are rendering the franchise services - However, prima face, the value of warranty fee may not be part of service charges in connection with franchise services - Decided against the assessee.
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