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2015 (12) TMI 159 - AT - Service TaxDemand of service tax - Franchisee service - use of logo / trade mark - joint venture to run buses in the city - Held that:- AMT is nothing but the name of service provided and the noticee has permitted i.e given representational right to use name AMT i.e logo on the city buses to be run by M/s APMSS. Providing of the service of use of name AMT on city buses by M/s APMSS is nothing but a service mark/logo, trade name and slogan which is covered under Franchise Service falling under Section 65(47) of Finance Act, 1994 and chargeable to Service Tax under section 65(105)(zze) of Finance Act, 1994 w.e.f 01.07.2003." We have seen the conditions of the Agreement between the appellant and APMSS as extracted in the adjudication order. We find that it clear reflects to a joint venture to run buses in the city. Even the logo is to be decided by both parties. There is no relationship of franchisor and franchisee. We did not find any representational right having been granted by appellant to APMSS to provide any service identified with the franchisor. - Decided against Revenue.
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