Domain registration fees paid to ICANN not liable to service tax as 'franchisee service'

Accreditation by ICANN cannot be treated as representing ICANN and ICANN accredited registries cannot be treated as  franchisee  of ICANN. Appellant is engaged in the activity of registration of website domain names i.e. appellant is a registrar. The appellant is also accredited by International Corporation for Assigned Names and Numbers (ICANN) for certain top level domains. The appellant is registering domain names permitted by ICANN and ICANN accredited registries. The appellant is paying fee as per agreements, fixed and variable to ICANN and various registries (who are also accredited ...