service
provided or to be provided to a franchisee, by the franchisor, in
relation to franchise; there is no service which has been provided ... Finance Act as they cannot be treated
as Franchisor and their LCs / RCs as Franchisee; the definition of
Franchisee given in Section
shared between the Parties in the following ratio:
Year 1: 10% to Franchisor and 90% to Franchisee
Year 2: 12% to Franchisor ... Franchisee
Year 3: J 5% to Franchisor and 85% to Franchisee
Year 4: 15% to Franchisor and 85% to Franchisee
Year 5: 15% to Franchisor
Overseas Affiliate', or 'Franchisor"). The assessee is primarily engaged in
the marketing, sales and distribution of pet care products. The assessee group ... Franchise model, RC India receives from RC SAS (ie. the
Franchisor) exclusive rights to the 'System' for the purpose of its own Franchise
service provided to a Franchisee, by the Franchisor in relation to
Franchise". The Franchisor develops the brand name, concept of following the
business, promotes ... manner
in which he himself was conducting the business. The definitions of Franchisor
under Section 65(48) of the Act, means "any person
said
subsidiary of assessee, DP BVI, had executed MFA with the Franchisor on the basis of
which it had the exclusive right ... submitted that the assessee had entered into an
agreement with the franchisor on 27-3-1995 for development of Domino's Pizza Stores
submitted that the assessee had entered into
an agreement with the franchisor on 27-3-1995 for development of
Domino's Pizza Stores ... basis
of sales was to be made. It was further clarified that franchisor had in no
way transferred any absolute right in marks, domino
Service Tax Act, as any service provided to a Franchisee, by the Franchisor in relation to Franchise. The Franchisor develops the brand name, concept ... manner in which he himself was conducting the business. The definitions of Franchisor under Section 65(48) of the Act, means any person who enters
service provided or to be provided to a franchisee, by the franchisor in relation to franchise. { Section 65(105) (zee}
Franchise means an agreement ... manufacture goods or to provide service or undertake any process identified with franchisor, whether or not a trade mark, service mark, trade name or logo
made are detailed in
Clause 2, which states at 2.2 that the franchisor, namely
defendant No. 1, shall open bank account in a location
convenient ... Clause 4.4 contemplates that non-payment of
any amount by franchisee to franchisor within the prescribed
time shall be construed as default and the franchisor
service provided or to be provided to a franchisee, by the franchisor in
relation to franchisee". The term „Franchisor‟ has been defined in
terms ... enters into
franchise with a franchisee and includes any associate of franchisor or
a person designated by the franchisor to enter franchisee on his behalf
