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2016 (6) TMI 1107 - AT - Service TaxWaiver of pre-deposit - Franchise Service - appellant gave right to use its name for running pre-primary and preparatory schools - scope of the definition of “Franchise” given in Section 65(47) of the Finance Act, 1994 during the relevant period - it was contended that as per one of the condition during the relevant period, franchisee was under an obligation not to engage in selling or providing similar goods or services or process identified with any other person - Held that:- As is seen the demand pertains to the period 1.4.2004 to 15.6.2005 when condition No.IV in the definition of franchise given in Section 65(47) ibid was very much in existence and prima facie is not satisfied. Consequently, in view of precedent CESTAT judgement in the case Saanj and Savera Educational Welfare Trust vs. C.S.T., Delhi [2015 (10) TMI 1053 - CESTAT NEW DELHI], appellant has made out a strong case for full waiver of pre-deposit - stay granted.
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