TMI Blog2015 (12) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2010 passed by the Commissioner of Central Excise, Customs Service Tax (Appeals), Aurangabad. 2. The facts are that the appellant and M/s Akola Pravasi Malvahatuk Sahakari Sanstha Maryadit, Aurangabad (APMSS) entered into an agreement whereby the appellant allowed APMSS to use the logo 'AMT' (Aurangabad Municipal Transport) on city buses running in Aurangabad city which were ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and submissions made by both sides. 5. We find that the grounds of appeal are based on a mis-appreciation of law under section 65(47). Franchise means an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified with franchisor, whether or not a trademark, service mark, trade name or logo or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rade 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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