https://www.taxtmi.com/caselaws?id=349289 The Tribunal partially allowed the appeal, directing the Adjudicating Authority to reexamine the liability based on actual receipts for taxable services provided. The Tribunal found that deposits received were not liable to service tax unless appropriated against billed amounts. It also determined that receipts categorized as franchise service were not under a franchise agreement. The Tribunal agreed that reimbursement of staff salary was not taxable under franchise agreements and directed a reexamination of taxing table space provision. No penalty was imposed due to confusion in tax entries and lack of intention to evade. en-us Thu, 15 Jun 2017 00:00:00 +0530 Wed, 11 Oct 2017 06:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349289 The Tribunal partially allowed the appeal, directing the Adjudicating Authority to reexamine the liability based on actual receipts for taxable services provided. The Tribunal found that deposits received were not liable to service tax unless appropriated against billed amounts. It also determined that receipts categorized as franchise service were not under a franchise agreement. The Tribunal agreed that reimbursement of staff salary was not taxable under franchise agreements and directed a reexamination of taxing table space provision. No penalty was imposed due to confusion in tax entries and lack of intention to evade. Case-Laws Service Tax Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349289