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2016 (5) TMI 450 - AT - Service TaxWaiver of pre-deposit - Demand of service tax along with interest and penalty - Franchise services - Consideration received by the applicant from the various accredited registrars of domain names - Applicant prays that they are not covered by the franchise services as they do not permit any other person to represent them in any of their rights..IN domain name does not belong to them and they are only managing the allocation of various domain names with this top level domain. Held that:- the applicant may not fall under the category of franchiser (Section 65 (48)). The applicant is not holding exclusive rights or ownership of domain name so that he can be made liable for giving representational right for consideration. The domain.IN is the Government of India’s right and that the appellant claims arising in terms of clear agreement. The impugned order does not throw light on how the applicant can be said to have provided representational right when the domian name is not exclusively owned or controlled by the applicant. It is found that the decision of the Tribunal in Directi Internet Solutions Pvt. Ltd. VS. CST Mumbai [2014 (8) TMI 591 - CESTAT MUMBAI] prima facie applies to the present case also. - Waiver granted
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