https://www.taxtmi.com/caselaws?id=78343 The High Court of Kerala ruled in favor of a courier service agency in a case challenging the levy of service tax for providing franchisee services under the Finance Act, 1994. The Court held that the appellant's courier service, involving agents named franchisees, did not fall under the definition of franchise as per the Act. The Court found no provision to tax the same service charges twice and concluded that the appellant was only liable for tax under the courier service provisions. The Court allowed the appeals, vacating previous orders on tax and penalties, and permitted the department to verify tax remittance by agents/franchisees for the courier service charges collected. en-us Thu, 05 Nov 2009 00:00:00 +0530 Sat, 13 Nov 2010 14:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78343 The High Court of Kerala ruled in favor of a courier service agency in a case challenging the levy of service tax for providing franchisee services under the Finance Act, 1994. The Court held that the appellant's courier service, involving agents named franchisees, did not fall under the definition of franchise as per the Act. The Court found no provision to tax the same service charges twice and concluded that the appellant was only liable for tax under the courier service provisions. The Court allowed the appeals, vacating previous orders on tax and penalties, and permitted the department to verify tax remittance by agents/franchisees for the courier service charges collected. Case-Laws Service Tax Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78343