https://www.taxtmi.com/caselaws?id=212352 The appellants, a Computer Training Centre franchise, appealed against a Service Tax demand on undervaluation charges. They argued that as they paid a portion of the remuneration to the principal company, they were only liable for the balance. However, since the principal company did not pay the Service Tax, the appellants were held responsible for the entire remuneration. The Tribunal ruled that Service Tax should be paid on the total amount received, including commissions to the principal company, allowing input service credit. The appellants were directed to pay Service Tax on 100% of the remuneration but received relief under Section 80 of the Finance Act, 1994, dropping imposed penalties. en-us Mon, 17 Oct 2011 00:00:00 +0530 Sat, 02 Jun 2012 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212352 The appellants, a Computer Training Centre franchise, appealed against a Service Tax demand on undervaluation charges. They argued that as they paid a portion of the remuneration to the principal company, they were only liable for the balance. However, since the principal company did not pay the Service Tax, the appellants were held responsible for the entire remuneration. The Tribunal ruled that Service Tax should be paid on the total amount received, including commissions to the principal company, allowing input service credit. The appellants were directed to pay Service Tax on 100% of the remuneration but received relief under Section 80 of the Finance Act, 1994, dropping imposed penalties. Case-Laws Service Tax Mon, 17 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212352