Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Golden Education & Welfare Trust Versus C.C.E., Delhi I

2016 (6) TMI 1107 - CESTAT NEW DELHI

Waiver of pre-deposit - Franchise Service - appellant gave right to use its name for running pre-primary and preparatory schools - scope of the definition of “Franchise” given in Section 65(47) of the Finance Act, 1994 during the relevant period - it was contended that as per one of the condition during the relevant period, franchisee was under an obligation not to engage in selling or providing similar goods or services or process identified with any other person - Held that:- As is seen the de .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

No.54594 of 2014 - Stay Order No. 50700/2016 - Dated:- 6-6-2016 - Mr. S.K. Mohanty, Judicial Member and Mr. R.K. Singh, Technical Member Present Shri Varun Gaba, Advocate for the appellant Present Shri Amresh Jain, A.R for the Respondent/Revenue ORDER Stay application along with appeal has been filed against Order-in-Appeal dated 24.6.2014, in terms of which service tax demand of 45,32,252/- pertaining to the period 1.4.2004 to 15.6.2005 was confirmed along with interest and penalty on the groun .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

definition of Franchise given in Section 65(47) of the Finance Act, 1994 contained a provision in terms of which franchisee was under an obligation not to engage in selling or providing similar goods or services or process identified with any other person and that in that case that condition was not satisfied and therefore, service rendered was not classifiable as franchise service. He stated that agreement under which service was rendered in that case is identical to the agreement under which .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

th interest and duly appropriated. Indeed we find that while imposing penalty under Section 78 ibid only the amount of service tax leviable for the period prior to 16.6.2005 has been taken into account and no penalty was levied in relation to the amount of service tax leviable with effect from on 16.6.2005. As is evident from the forgoing the only issue involved in this case is whether condition No. iv of the definition of franchise given in Section 65(47) of Finance Act, 1994 was satisfied in t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

this agreement. A careful perusal of the above quoted condition reveals that franchisee was obliged not to open any school with any name in the existing premises/building operational area of the school. In other words, the franchisee was free to open any school with any name in a different premises/building operational area of the school. Thus in our view condition No. iv of the definition of franchise quoted above is not satisfied in the present case and consequently the agreement does not fall .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version