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2015 (10) TMI 1053 - AT - Service TaxLiability of Service Tax – Franchisee Service or not - activity of running a pre-preparatory/preparatory school. – Appellant contends that definition of franchise under Section 65(47) of the Finance Act, 1994 is not satisfied; Appellant was not under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person thus not liable to pay service tax – Revenue contended that Appellant, under the Franchise Agreement, was under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person thus liable to service tax. Held That:- No Service Tax is leviable as agreement does not fall in the category of franchise agreement as defined under Section 65(47) ibid prior to 16.6.2005 – Decision made in the case of Dewsoft Overseas Pvt. Ltd. Vs. CST, New Delhi [2008 (8) TMI 50 - CESTAT NEW DELHI] followed – Appeal allowed in favour of the Appellant.
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