submits that the admission fee, tuition fee and competition fee are very much part of the franchisee service and therefore they should form part ... cost of admission fee, tuition fee, competition fee and course instructor fee charged by the appellant either from their franchisees or from the instructor cannot
third parties, under which it provides specified services to the franchisee. In return, the franchisee undertakes to carry on the business of operating sandwich shops ... with these franchisees in the agreement. Under this agreement, Subway receives two kinds of consideration, one being a one-time franchisee fee which is paid
third parties, under which it provides specified services to the franchisee. In return, the franchisee undertakes to carry on the business of operating sandwich shops ... with these franchisees in the agreement. Under this agreement, Subway receives two kinds of consideration, one being a one-time franchisee fee which is paid
Course facilities by the Franchisee is as follows :-
(a) The franchisee will pay to CMC a one time Franchise Fee ... said franchisee, is under an obligation to pay
fixed amount to the appellant and in addition recurring franchisee fee at the rate
rendering of promotional activities to market logos/brands/marks of
franchisee/sponsors. Such fees/remuneration have been paid to the
petitioner by the franchisee ... with the
IPL franchisee that the petitioner was engaged as a professional cricketer for
which the franchisee was to provide fee to the petitioner
rendering of promotional activities to market logos/brands/marks of
franchisee/sponsors. Such fees/remuneration have been paid to the
petitioner by the franchisee ... with the
IPL franchisee that the petitioner was engaged as a professional cricketer for
which the franchisee was to provide fee to the petitioner
tender document called the franchisee tender document inviting franchisees and based on bidding, the Board finalized approximately 9 numbers of franchisee, which included Jaipur Indian ... franchisee, the department came to the conclusion that the appellant has failed to pay the service tax on the franchisee fee received
their franchisees and collect various fees like licensing fees, annual fees, student fees etc. from the franchisees based on the agreement. They were discharging service ... only on the license fees and not on the other fees / amounts collected from their franchisees, though all fees / amounts were collected based
Section 65 (47) : "franchise" means an agreement by
which the franchisee is granted representational right to
sell or manufacture goods or to provide ... franchisee & includes any
associate of franchisor or a person designated by
franchisor to enter into franchise on his behalf & the term
franchisee shall
trademark to
these associate centers. They collect license fee from these
franchisee as per the agreement. Such collection includes non-
refundable deposit and subsequent collection ... franchise
agreement stipulates for payment of franchise fee charged by
the franchisor upon the franchisee. The argument of the ld.
counsel that it involves only
