https://www.taxtmi.com/caselaws?id=265836 The High Court ruled in favor of the franchisee, dismissing the civil miscellaneous appeal by the Revenue. The Court relied on a CESTAT order that highlighted the interconnected nature of transactions between BSNL and the franchisee, emphasizing BSNL's discharge of service tax on the full value of services provided. The judgment underscored the exemption for certain services from service tax and stressed the importance of following correct procedures for tax discharge without resulting in extra revenue realization. en-us Fri, 03 Jul 2015 00:00:00 +0530 Tue, 12 Jan 2016 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265836 The High Court ruled in favor of the franchisee, dismissing the civil miscellaneous appeal by the Revenue. The Court relied on a CESTAT order that highlighted the interconnected nature of transactions between BSNL and the franchisee, emphasizing BSNL's discharge of service tax on the full value of services provided. The judgment underscored the exemption for certain services from service tax and stressed the importance of following correct procedures for tax discharge without resulting in extra revenue realization. Case-Laws Service Tax Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265836