https://www.taxtmi.com/caselaws?id=3925 The Tribunal held that amounts received by the Respondents under an agreement with ICICI Home Loan Finance Ltd. are taxable under Business Auxiliary Services. The Tribunal clarified that since ICICI did not receive any amount from the Respondents, the franchisor's liability did not arise. The Tribunal upheld the tax demand from the Respondents under Business Auxiliary Services. Additionally, penalties imposed on the Respondents were waived due to their accurate information provision and lack of intention to evade tax. en-us Fri, 02 Nov 2007 00:00:00 +0530 Sun, 11 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3925 The Tribunal held that amounts received by the Respondents under an agreement with ICICI Home Loan Finance Ltd. are taxable under Business Auxiliary Services. The Tribunal clarified that since ICICI did not receive any amount from the Respondents, the franchisor's liability did not arise. The Tribunal upheld the tax demand from the Respondents under Business Auxiliary Services. Additionally, penalties imposed on the Respondents were waived due to their accurate information provision and lack of intention to evade tax. Case-Laws Service Tax Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3925