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2016 (5) TMI 450 - CESTAT NEW DELHI

2016 (5) TMI 450 - CESTAT NEW DELHI - TMI - Waiver 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 .....

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ional 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 - Application No. ST/STAY/52754/2014-ST(DB) In Appeal No. ST/52214/2014-ST(DB) - STAY ORDER NO. 50406/2016-ST(DB) - Dated:- 21-3-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (T .....

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mation Technology in association with the Internet Services Provider Association of India. They have been entrusted with the work of efficient interconnectivity for internet and internet domain name operations and related activities. The revenue entertained the view that the applicants are providing franchise service in as much as they are operating their Registry known as.IN registry. They are appointing registrar to register the domain names. The said registrars assign domain names to various .....

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.IN domain name does not belong to them and they are only managing the allocation of various domain names with this top level domain .IN through the accredited registrars. In support of his contention he relied on the Tribuna s decision in the case of Directi Internet Solutions Pvt. Ltd. VS. CST Mumbai-2014-TIOL-1505-Cestat-Mum wherein the Tribunal in the similar set of facts relating to www & .com held that such similar activities cannot be considered as franchise services. The Ld. Counsel .....

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