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2018 (8) TMI 241 - AT - Service TaxFranchisee Services - appellant is a franchisee of trade name “Shemrock” owned by Dr. Bimla Arora. The appellant, in turn, entered into agreements with various parties wherein the name was licensed to run the Preparatory schools against consideration as per the terms and conditions agreed - Held that:- The similar case of M/s.Saanj and Savera Educational & Welfare Trust [2015 (10) TMI 1053 - CESTAT NEW DELHI] wherein under identical set of facts and clauses of agreement, the Tribunal has held that as per the agreement clauses, the transaction between the parties do not fall under the definition of Franchisee services due to non-satisfaction of the fourth condition - the demand for the period upto 16.06.2005 was set aside. Further, liability w.e.f. 16.06.2005, the adjudicating authority is directed to re-compute and recover the same alongwith interest. The appellant further has requested for the cum-duty benefit. The same may be extended in terms of Section 67. Appeal allowed in part and part matter on remand.
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