https://www.taxtmi.com/caselaws?id=148618 The Commissioner ruled in favor of the appellant in a case concerning the liability for service tax on license fees collected from dealers under the franchise services category. The Commissioner found that the fees were for the use of infrastructure facilities and premises, not falling under taxable 'franchise services'. The relationship between the appellant and dealers was deemed Principal to Principal, not Principal and Agent. As a result, the orders confirming service tax demands and penalties were set aside, and both appeals were allowed in favor of the appellant. en-us Tue, 10 Nov 2009 00:00:00 +0530 Wed, 01 May 2013 11:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148618 The Commissioner ruled in favor of the appellant in a case concerning the liability for service tax on license fees collected from dealers under the franchise services category. The Commissioner found that the fees were for the use of infrastructure facilities and premises, not falling under taxable 'franchise services'. The relationship between the appellant and dealers was deemed Principal to Principal, not Principal and Agent. As a result, the orders confirming service tax demands and penalties were set aside, and both appeals were allowed in favor of the appellant. Case-Laws Service Tax Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148618