Service cannot be termed as Franchise Service for mere user of word ‘Principle to Principle’ in agreement,

Easy Bill Ltd. Vs CCE (CESTAT Delhi) Section 9.1 thought talks about the agreement to be on principle to principle basis as impressed upon by learned DR but perusal of this section reveals the subsequent portion explains that word principle to principle mean that the agreement is not intended to constitute a partnership, joint venture or employer employees relationship between the company and the retail agent. Thus we are of the opinion that mere use of word ‘principle to principle’ basis cannot be read for the impugned arrangement between appellant and his agents to be called as franchise...