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2017 (9) TMI 1561 - AT - Service TaxFranchisee Service - Levy of service tax - Revenue has issued a show cause notice it was culminated into adjudication order wherein it was held that the arrangement between the appellant and educational institute is of franchise agreement accordingly the franchise fee is liable for service tax - interpretation of statute - Penalty - Held that: - as per the agreement, the appellant is providing the technical school of education as well as their brand name Podar Jumbo Kids to the franchisee against which the appellant is collecting the franchise fee - Tribunal correctly held that as per the agreement all the four ingredients of the definition of Franchise are fulfilled accordingly the service was classified as franchise service. There was no doubt regarding the classification of service as franchise service therefore there was no reason to interpret differently by the appellant - penalty upheld - appeal dismissed - decided against appellant.
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