https://www.taxtmi.com/caselaws?id=250641 The Tribunal concluded that the appellant's activities do not qualify as franchise services. Therefore, no service tax is applicable on remittances to ICANN and accredited registries, or on amounts received from resellers. The demands and penalties were considered unsustainable, leading to the allowance of the appeal. en-us Tue, 05 Aug 2014 00:00:00 +0530 Sat, 17 Oct 2015 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250641 The Tribunal concluded that the appellant's activities do not qualify as franchise services. Therefore, no service tax is applicable on remittances to ICANN and accredited registries, or on amounts received from resellers. The demands and penalties were considered unsustainable, leading to the allowance of the appeal. Case-Laws Service Tax Tue, 05 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250641