Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 481 - AT - Service TaxFranchise services - business of refining of crude oil and marketing of petroleum products - Held that:- HPCL and dealers are not granted representational right to sale the petroleum products procured from other companies independently for selling the same as the products of HPCL - HPCL have not provided franchise service to the dealers. The agreement made by HPCL is not a franchise agreement. The said services were not to be considered under the purview of franchise service as per Section 65(105)(zze) of the Finance Act, 1994 - appeal dismissed - decided against Revenue.
|