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2013 (12) TMI 1019 - AT - Service TaxDemand of service tax - Renting of immovable property - Business Auxiliary service - Franchisee agreement entered by assessee - Held that:- even though the agreement is termed as "Franchise Agreement", it is essential an agreement relating to letting out immoveable property for running outlet of "Café Coffee Day". Further as the properties are being taken to run Café Coffee Day, certain conditions have been enumerated so as to ensure the smooth functioning of outlets on day to day basis and cooperation by Appellants in this regard. Appellants have also been obliged to help M/s. ABCTCL, in taking necessary clearance from the Co-operative Housing Societies, Local bodies etc. However, beyond that appellants have no role for day to day running of the outlets. Demand has been made as promotion or marketing or sale of goods or services produced by the client. We do not find that appellants have done any activity relating to promoting or marketing or sale or goods produced or provided by, belonging to the client. We also do not find any auxiliary service relating to any of the clauses mentioned in the definition has been provided by the appellants. They have not provided any service of the type enumerated in the last clause of the definition - Decided in favour of assessee.
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