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2013 (8) TMI 336 - AT - Service TaxRevenue Sharing agreement - franchise agreement - Business Auxiliary Services Section 65(105)(zzb) – stay - appellant provided services of commercial training and coaching service – whether the activity would attract service tax – Held that:- Board in its circular dated 23.2.2009 has clarified that in the revenue sharing arrangements where two contracting parties act on principal to principal basis one does not provide service for another and such activities are not covered under service tax - appellant's contract is like a revenue sharing arrangements under which the appellant operate commercial coaching and training centres and get a portion of the fee collected from the students - From the Appellant's contract with CLIL, it appears that the appellant cannot be said to be an agent of CLIL and the transaction between them are on principal to principal basis. Tuition fees - Whether appellant would be liable to pay service tax on the amount of 25% of the tuition fee being received by them – held that:- There is no dispute that the service tax is sought to be charged on 25% of the amount of tuition fee being received by CLIL from the students through the appellant have already paid service tax on that amount. Waiver of pre deposit - prima facie case is there in the favour of appellant – waiver of pre deposit allowed – stay application allowed – appeal decided in the favour of assessee.
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