CESTAT: Mere Use of Word ‘Principle to Principle’ Basis Not Franchise Service, Not Taxable - (27 Jan 2020)
SERVICE TAX
Customs Excise and Services Tax Appellate Tribunal (CESTAT) has held that mere use of the word ‘principle to principle’ cannot be a basis for attracting service fee which is taxable under the category of ‘Franchise Service’ as defined under Section 65 (47) of the Finance Act, 1944.
Tags : CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL FRANCHISE SERVICE
Share : 
|