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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