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Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Franchisee Service or not - activity of running a ...


Pre-Prep and Prep Schools Exempt from Service Tax; Not a Franchise u/s 65(47) Pre-June 16, 2005.

October 15, 2015

Case Laws     Service Tax     AT

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

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