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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Franchise Service - principal-agent relationship - collection of ...


Court Examines Service Arrangement Classification for Tax; Labels Alone Don't Define Franchise Services Under Tax Law.

January 9, 2020

Case Laws     Service Tax     AT

Franchise Service - principal-agent relationship - collection of payment on behalf of the Appellant - Mere use of word ‘principle to principle’ basis cannot be read for the impugned arrangement between appellant and his agents to be called as franchise service - The term of agreement is absolutely against the intent of what can be called as franchise service.

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