https://www.taxtmi.com/caselaws?id=194074 The Tribunal allowed the appeal in favor of the franchisees, setting aside the Order-in-Original confirming the service tax liability, interest, and penalty. Relying on precedents, including the decision in Martend Food & Dehydrates Pvt. Ltd., the Tribunal determined that the franchisees were not liable for service tax as BSNL had already discharged the tax liability upfront on the full value, inclusive of the commission received. Consequently, the appellants were granted consequential relief, and the Tribunal waived the pre-deposit, absolving the franchisees from the disputed service tax amount and penalties. en-us Thu, 20 Nov 2014 00:00:00 +0530 Tue, 29 Aug 2017 09:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194074 The Tribunal allowed the appeal in favor of the franchisees, setting aside the Order-in-Original confirming the service tax liability, interest, and penalty. Relying on precedents, including the decision in Martend Food & Dehydrates Pvt. Ltd., the Tribunal determined that the franchisees were not liable for service tax as BSNL had already discharged the tax liability upfront on the full value, inclusive of the commission received. Consequently, the appellants were granted consequential relief, and the Tribunal waived the pre-deposit, absolving the franchisees from the disputed service tax amount and penalties. Case-Laws Service Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194074