Services in relation to digital signature certificates (DSC) - ...
Digital Signature Certificate Collection by Sub-Certifying Authorities Exempt from Franchisee Service Tax Classification.
June 4, 2019
Case Laws Service Tax AT
Services in relation to digital signature certificates (DSC) - Sub Certifying authorities - mere act of collecting the applications and verification of the same for onward submission to the appellant cannot be termed as “grant of representational rights” - Cannot be held as Franchisee Service.
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