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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Leviability of service tax - franchise service - franchisee was ...

Service Tax

November 6, 2015

Leviability of service tax - franchise service - franchisee was obliged not to open any school with any name in the existing premises/building operational area of the school. In other words, the franchisee was free to open any school with any name in a "different premises/building operational area of the school" - no service tax is leviable under franchise service prior to 16.6.2005 - AT

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