https://www.taxtmi.com/article/detailed?id=831 Where agents/franchisees collect full courier charges, register and remit service tax on that collection, the net amount retained by the principal for the same courier operation is not a separate taxable franchise service absent the contractual attributes of a franchise; the statutory scheme contains no provision for taxing the identical service consideration twice and taxation must follow the substantive commercial character of the relationship, with departmental verification of agent registration and remittance. en-us Sat, 19 Jun 2010 00:00:00 +0530 Sat, 19 Jun 2010 23:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=831 Where agents/franchisees collect full courier charges, register and remit service tax on that collection, the net amount retained by the principal for the same courier operation is not a separate taxable franchise service absent the contractual attributes of a franchise; the statutory scheme contains no provision for taxing the identical service consideration twice and taxation must follow the substantive commercial character of the relationship, with departmental verification of agent registration and remittance. Articles Service Tax Sat, 19 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=831