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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Commercial training and coaching services or business auxiliary ...

Case Laws     Service Tax

November 11, 2019

Commercial training and coaching services or business auxiliary service? - franchise fees - revenue sharing model - Career Launcher has paid Service Tax on the entire amount of fees collected from the students. It is on a revenue sharing basis, that part of this fee is remitted to the Appellant by Career Launcher. The Appellant, therefore, cannot be required to again pay Service Tax on this fee.

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