https://www.taxtmi.com/caselaws?id=242495 The Appellate Tribunal CESTAT Bangalore granted a waiver of dues and stayed the recovery in a case involving the interpretation of a franchisee agreement for cell phone services. The Tribunal considered the applicant's role as an intermediary, BSNL's payment of Service Tax on the entire amount, and the applicability of Valuation Rules for Service Tax. The decision was primarily based on the interpretation of the agreement and the tax treatment by BSNL, leading to the conclusion that the applicant had a prima facie case for waiver of dues. en-us Mon, 12 Dec 2011 00:00:00 +0530 Thu, 16 Jan 2014 09:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242495 The Appellate Tribunal CESTAT Bangalore granted a waiver of dues and stayed the recovery in a case involving the interpretation of a franchisee agreement for cell phone services. The Tribunal considered the applicant's role as an intermediary, BSNL's payment of Service Tax on the entire amount, and the applicability of Valuation Rules for Service Tax. The decision was primarily based on the interpretation of the agreement and the tax treatment by BSNL, leading to the conclusion that the applicant had a prima facie case for waiver of dues. Case-Laws Service Tax Mon, 12 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242495