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2012 (8) TMI 372 - RAJASTHAN HIGH COURTFranchise service – waiver of pre-deposit - petitioner is a Society established solely for educational purposes - Anti Evasion Wing of Central Excise Division, Ajmer, revealed that the petitioner was engaged in providing 'franchise service' to various parties/schools – Held that:- Agreement entered into between the petitioner and other four schools, it is revealed that the petitioner not only permitted, allowed and granted a revokable license to these schools to use the name 'Mayoor School', its logo and moto, but in consideration of the grant of said license - this 'collaboration fees' was nothing but the 'franchise fees' and it clearly fell in the net of service tax - writ petition dismissed
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