Supreme Court: Bail Remains the Rule and Jail the Exception, Even under the UAPA Law  ||  Supreme Court: Principle of Res Judicata Also Applies Between Stages of the Same Case  ||  Supreme Court: Govt Servant Has No Right to Old Rule Promotion Just Due to Earlier Vacancies  ||  Delhi High Court: Students Having Zero Attendance Cannot be Promoted to the Next Semester  ||  J&K&L HC: Replacing 'State' With 'Union Territory' in Public Safety Act Does Not Change its Nature  ||  Kerala High Court: Doctor Cannot Enrol as an Advocate Without First Cancelling Medical Registration  ||  Supreme Court: VAT is Not Applicable on Reliance’s Inter-State Gas Supply from KG Basin to UP  ||  Supreme Court: Co-Owner Can File Eviction Suit as Landlord under Bombay Rent Act  ||  Supreme Court: Mediclaim Reimbursement Cannot be Set off Against Accident Compensation  ||  SC: Hindu Succession Act 2005 Amendment Does Not Curtail Daughters’ Existing Inheritance Rights    

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 :        

Disclaimer | Copyright 2026 - All Rights Reserved