definition of the agreement, it becomes clear
that the Annexure A provides the extended definition of the
expression Franchised business. This can be seen while ... clause which describes franchised
business as "means franchised business of fitness club
and spa" with that of the definition of franchise business
franchise" that the amended
definition contains only the first condition contained in the
definition of "franchise", as it stood prior to June ... other person. All
these facts definitely fall within the amended definition of
franchise services with effect from 16.06.2005 and accordingly I
hold that the demand
with any other person.
(b) since 16-6-2005 however, the definition of Franchise was amended to mean an agreement by which the franchisee ... franchise in Section 65(47) ], the services provided by the petitioner satisfy the ingredients of franchise as defined. As earlier adverted to, franchise is defined
adjudicating authority has held that the meaning of
franchise is confined to the definition of the terms given in the Act
itself and the right ... never amount to a Franchise.
35. It is submitted that the definition of Franchise requires a
representational right, and the lessee in such a case
provided by the appellants to
the licensee were covered by the definition of Franchise
Services as defined by Section 65 (47) read with Section ... referred to the Franchise agreement and had
looked into the definition of Franchise. Hon'ble
High Court had referred to the Black
service. Therefore, it is facilitative to reproduce a typical MOU and definition of franchise given in Section 65 (47) of the Finance Act, 1994, which ... logo or any other such symbol is untenable as the definition of franchise given in Section 65(47) ibid quoted earlier clearly states that these
foremost need to look into the meaning of
Franchise Service. The definition of Franchise service w.e.f
16.05.2005 as per Section ... sufficient for us, when looked into in relation to the definition
of franchise service and the meaning of representational right as
discussed above, to hold
pleadings.
6. As regards franchise service, the appellant referred to the definition of franchise given in Section 65 (47) of the Act which is reproduced ... this case, we have to go only and only by the definition of franchise given in Section 65 (47) ibid. Therefore, it will be pointless
definition of Franchise as appearing in Section 65 (47) of the Service Tax Act defines "Franchise" as follows:
(47) "franchise" means ... their franchisees satisfy all the four requisites of the definition of 'Franchise' as provided under Section
such symbol, as the case may be, is involved. Thus, by definition, the franchise agreement grants only a representational right and not an exclusive right ... section 65(47) and (48) are also important. Going by the definition of franchise, it is an agreement by which the franchisee is granted representational
