service tax is payable or not ? pls reply...

FRANCHISE SERVICES
Effective date 1st July 2003.
Definitions:
"Franchise" means an agreement by which the franchisee is granted representational
right to sell or 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
or any such symbol, as the case may be, is involved.
"Franchisor" means any person who enters into franchise with a franchisee and includes
any associate of franchisor or a person designated by franchisor to enter into franchise on
his behalf and the term "franchisee" shall be construed accordingly.
Scope of taxable service shall include any service provided or to be provided to a
franchisee, by the franchiser in relation to franchise.
♦ License Production Agreements where principal allows production of goods bearing
his brand name, by another person, are liable to service tax under this category.
♦ If rights are granted for rendering services identified with the principal on his behalf,
such services by the principal to the service recipient are taxable.

Thanks Deepika for sharing.................

thanks Deepika ji