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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  

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