Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Saanj and Savera Educational Welfare Trust Versus CST, Delhi

Liability of Service Tax – Franchisee Service or not - activity of running a pre-preparatory/preparatory school. – Appellant contends that definition of franchise under Section 65(47) of the Finance Act, 1994 is not satisfied; Appellant was not under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person thus not liable to pay service tax – Revenue contended that Appellant, under the Franchise Agreement, was under an obligation .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

59200/2013 & ST/58603/2013-CU(DB) - F. Order No. 53058/2015 - Dated:- 22-9-2015 - Mr. G. Raghuram, President And Mr. R.K. Singh, Member (Technical) Shri Varun Gaba, Advocate : for the Petitioner Shri Amresh Jain, D.R. : For the Respondent ORDER Per R.K. Singh: Stay application along with appeal has been filed against order-in-appeal dated 20.8.2013 which upheld the order in original dated 31.3.2011 in terms of which service tax demand of ₹ 6,60,338/- was confirmed along with interest and p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

a franchise agreement with the franchisee in terms of which it gave right to use the name Shemrock to the franchisee for running a pre-preparatory/preparatory school. (ii) After the amendment to the definition of franchisee with effect from 16.6.2005, it has paid service tax due along with interest which has also been appropriated. (iii) It contended that prior to 16.6.2005 the definition of franchise under Section 65(47) of the Finance Act, 1994 was as under: Franchise means an agreement by whi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e ownership of all know how to franchisee; (iii) the franchisee is required to pay to the franchisor, directly or indirectly, a fee; and (iv) the franchisee is under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person. It pleaded that its franchise agreement satisfied the condition (i), (ii) and (iii) above, the condition (iv) was not satisfied. Inasmuch as the franchise was not under an obligation not to engage in selling or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es. It is seen that there is no dispute about leviability of service tax under franchise service with effect from 16.6.2005 and that amount has already been paid along with interest and duly appropriated. Indeed we find that while imposing penalty under Section 78 ibid only the amount of service tax leviable for the period prior to 16.6.2005 has been taken into account and no penalty was levied in relation to the amount of service tax leviable with effect from on 16.6.2005. As is evident from th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version