The petitioner, a charitable society is engaged in running internationally renowned schools. It allowed other schools to use its name, logo and motto and as a consideration thereof, received collaboration fees from such

The petitioner, a charitable society is engaged in running internationally renowned schools. It allowed other schools to use its name, logo and motto and as a consideration thereof, received collaboration fees from such schools which comprised of a non-refundable amount and an annual fee. The schools were required to observe certain obligations/ terms and un-impeachable confidentiality. Department contended that the petitioner was engaged in providing franchise service and accordingly issued show cause notice proposing to recover service tax along with interest and penalty. Examine the validity of the Department's action with reference to decided cases, if any.