hereinafter the Act) r/w Sec. 65(48) which defines the term Franchisor. Consequently, the receipts by the assessee in relation to the transactions ... goods or to provide service or undertake any process identified with the Franchisor, whether or not a trade mark, service mark, trade name or logo
after going through the submissions held that the assessee is
a Franchisor of Zee Learn Ltd. and the intellectual property rights is vested with ... franchisor, the ZEE LEARN LIMITED and the applicant trust merely remains an
agent to the franchisor company for promoting its business on commercial basis
towards the service rendered by FEN during 01.07.03 to 30.09.06 as franchisors and Rs. 6,26,850/- towards Education Cess under proviso to Section ... They should not undertake work for another courier agency. In a franchisor franchisee arrangement, the franchisee is independent and its activities are not regulated
87578-87581/2015,85038/2016
a) Sale of goods identified with
Franchisor;
b) Manufacture of goods identified
with Franchisor;
c) Provide service identified with
Franchisor ... Undertake any process identified
with franchisor.
Since these conditions are not satisfied in
the present case the services cannot be
classified under franchisee service
such symbol, as the
case may be, is involved;
2. The franchisor provides concepts of business operation to
franchisee, including know-how, method of operation ... franchisee;
3. The franchisee is required to pay to the franchisor, directly or
indirectly a fee; and
4. The franchisee is under an obligation
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 ... involved. Further Section 65 (48) of the Finance Act defines the term franchisor to mean any person who enters in to franchise with a franchisee
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 ... such symbol, as the case may be, is involved;
(ii) the franchisor provides concepts of business operation to franchisee, including knowhow, method of operation, managerial
agreements. The said commission was paid by the franchisees to the assessee-franchisor for using the trade emblem of the assessee "Hajee Moosa ... other services rendered by the assessee-franchisor to the franchisees in pursuance of the franchise agreements. Thus, according to the assessee, it was exploiting
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 ... such symbol, as the case may be, is involved;
(ii) The franchisor provides concepts of business operation to franchisee, including know-how, method of operation
hereunder for the ease of reference:
"Franchisee (CPRPL) shall pay to Franchisor
(MIPL) a franchise fee for ( the right to operate
the restaurant ... Connaught Plaza Restaurants Pvt. Ltd.
C. McDonald's has authorized Franchisor to grant
franchises to operate McDonald's restaurants using the
McDonald
