https://www.taxtmi.com/caselaws?id=236041 The Tribunal ruled in favor of the appellant, waiving the pre-deposit requirement for service tax, interest, and penalties during the appeal. The appellant's activities were found to resemble a revenue-sharing arrangement exempt from service tax under the Finance Act, supported by the principal-to-principal relationship and the principal's payment of service tax on full tuition fees. The Tribunal emphasized the appellant's independent contractor status under the franchise agreement, leading to a favorable outcome for the appellant in the case. en-us Wed, 19 Dec 2012 00:00:00 +0530 Fri, 23 Aug 2013 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236041 The Tribunal ruled in favor of the appellant, waiving the pre-deposit requirement for service tax, interest, and penalties during the appeal. The appellant's activities were found to resemble a revenue-sharing arrangement exempt from service tax under the Finance Act, supported by the principal-to-principal relationship and the principal's payment of service tax on full tuition fees. The Tribunal emphasized the appellant's independent contractor status under the franchise agreement, leading to a favorable outcome for the appellant in the case. Case-Laws Service Tax Wed, 19 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236041