TMI BlogPre-Prep and Prep Schools Exempt from Service Tax; Not a Franchise u/s 65(47) Pre-June 16, 2005.Franchisee Service or not - activity of running a pre-preparatory/preparatory school. – No Service Tax is leviable as agreement does not fall in the category of franchise agreement as defined under Section 65(47) ibid prior to 16.6.2005 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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