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of <h1>Franchise Services Taxable Pre-June 30, 2012: Franchisors Must Pay Service Tax as Defined in Circular No. 96/7/2007.</h1> Franchise services taxable before June 30, 2012, involve a franchisor providing services to a franchisee under an agreement granting rights to sell, manufacture, or provide services associated with the franchisor. The franchisor is responsible for paying the service tax. A franchise is defined as an agreement granting representational rights, while a franchisor is the person or entity entering into this agreement. Circular No. 96/7/2007 clarifies that it supersedes previous circulars on service tax issues, including the scope, classification, and valuation of taxable services, and all previous clarifications on technical issues are withdrawn.
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