https://www.taxtmi.com/caselaws?id=76326 The High Court of Kerala allowed the appeals of a courier service agency, setting aside the Customs, Excise & Service Tax Appellate Tribunal's decision to levy service tax on the appellant for franchisee services under the Finance Act, 1994. The Court ruled that the appellant's courier service with Franchisees did not constitute 'franchise service' as defined in the Act, thereby eliminating the basis for double taxation of the service charges. The Court directed the tax department to verify service tax remittances by Franchisees based on the appellant's submissions. en-us Thu, 05 Nov 2009 00:00:00 +0530 Thu, 24 Apr 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76326 The High Court of Kerala allowed the appeals of a courier service agency, setting aside the Customs, Excise & Service Tax Appellate Tribunal's decision to levy service tax on the appellant for franchisee services under the Finance Act, 1994. The Court ruled that the appellant's courier service with Franchisees did not constitute 'franchise service' as defined in the Act, thereby eliminating the basis for double taxation of the service charges. The Court directed the tax department to verify service tax remittances by Franchisees based on the appellant's submissions. Case-Laws Service Tax Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76326