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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Franchise service tax: franchisor liable for tax on services provided to franchisee under franchise agreement.</h1> Franchise services provided by a franchisor to a franchisee are taxable and the franchisor is liable to pay service tax. 'Franchise' covers agreements granting representational rights to sell, manufacture or provide services or undertake processes identified with the franchisor, with or without use of marks or logos. 'Franchisor' includes persons associated with or designated by the franchisor and the franchisee is construed accordingly. A departmental circular consolidates and supersedes earlier technical clarifications on scope, valuation, export, receipt of services and exemptions relating to service tax.

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