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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

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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