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    <title>Service Tax liability in case of Franchise agreement - Whether the franchisor is liable to pay service tax in case even if franchisees are paying service tax</title>
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    <description>The legal determination is that the Franchise Commission received by the franchisor is a separate taxable service distinct from the provision of Courier Services by franchisees; tax paid by franchisees on courier operations does not automatically extinguish the franchisor&#039;s liability on commissions, and double taxation can be alleged only if the same service has been taxed twice.</description>
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      <description>The legal determination is that the Franchise Commission received by the franchisor is a separate taxable service distinct from the provision of Courier Services by franchisees; tax paid by franchisees on courier operations does not automatically extinguish the franchisor&#039;s liability on commissions, and double taxation can be alleged only if the same service has been taxed twice.</description>
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