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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Franchise Service - appellant gave right to use its name for ...


Appellant Secures Full Waiver of Pre-Deposit for Franchise Operations u/s 65(47) of Finance Act 1994.

June 30, 2016

Case Laws     Service Tax     AT

Franchise Service - appellant gave right to use its name for running pre-primary and preparatory schools - scope of the definition of “Franchise” given in Section 65(47) of the Finance Act, 1994 during the relevant period - appellant has made out a strong case for full waiver of pre-deposit - stay granted - AT

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