https://www.taxtmi.com/caselaws?id=343783 The judgment focused on the taxability of franchise services under service tax for the period July 2003 to June 2012. It addressed the inclusion of amounts received for franchise fee, royalty, manual costs, and advertisement charges in the taxable service value. The court ruled that reimbursable advertisement charges should not be included in the taxable amount, and amounts received for manuals and certificates, subject to VAT, were exempt from service tax. Additionally, royalty charges for technical know-how were not considered taxable services, leading to the dismissal of the Revenue's appeal. en-us Thu, 23 Feb 2017 00:00:00 +0530 Tue, 02 Jan 2018 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343783 The judgment focused on the taxability of franchise services under service tax for the period July 2003 to June 2012. It addressed the inclusion of amounts received for franchise fee, royalty, manual costs, and advertisement charges in the taxable service value. The court ruled that reimbursable advertisement charges should not be included in the taxable amount, and amounts received for manuals and certificates, subject to VAT, were exempt from service tax. Additionally, royalty charges for technical know-how were not considered taxable services, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343783