<h1>Tribunal Confirms Franchisor's Service Tax Liability on Commissions, Reduces Penalty; Distinguishes from Franchisee's Courier Service Tax.</h1> A tribunal examined whether a franchisor is liable for service tax on franchise commissions when franchisees already pay service tax on courier services they provide. The franchisor argued that taxing them would result in double taxation. However, the tribunal clarified that the franchise commission and courier services are distinct taxable services. The tribunal upheld the service tax demand on the franchisor's commission, confirming the tax liability and interest, but reduced the penalty to Rs. 5,00,000. The decision emphasized that double taxation occurs only when the same service is taxed twice, which was not the case here.