TMI Blog2016 (5) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 this top level domain. Held that:- the applicant may not fall under the category of franchiser (Section 65 (48)). The applicant is not holding exclusive rights or ownership of domain name so that he can be made liable for giving rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L. Narsimhan, Advocate For the Respondent : Shri Sanjay Jain, DR ORDER PER B. RAVICHANDRAN: The applicant is before us praying for waiver of pre deposit of adjudicated tax demand of ₹ 6,54,79,758/- along with interest and penalty. The service tax demand against the applicant is under the category of franchise services. 2. The facts of the case in brief are that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand is on this consideration received by the applicant from the various accredited registrars of domain names. 3. The ld. Counsel for the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registrars. It is his contention that the applicant is managing the allocation of .IN registry exclusively and as such are well within the tax liability under the said services. 5. We have heard both the sides and examined the appeal records. Prima facie we are of the view that in terms of section 65(47) the definition given for franchise has no application to the facts in the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be said to have provided representational right when the domian name is not exclusively owned or controlled by the applicant. We also find that the decision of the Tribunal in Directi Internet Solutions Pvt. Ltd. (Supra) prima facie applies to the present case also. 7. In view of the above analysis prima facie we are of the view that applicant has made out a case for waiver of pre deposit of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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