https://www.taxtmi.com/caselaws?id=361839 Service tax under Section 67 of the Finance Act, 1994 on franchise-based coaching fees is taxable only on the gross amount actually charged for the services received by the assessee. Where student fees were collected in the franchisor's name, routed through an escrow account, and partly remitted as royalty to the franchisor, the taxable value was confined to the appellant's retained share for providing commercial coaching or training services. Following earlier Tribunal rulings on identical franchise arrangements, the demand on the entire student collection was not sustainable. en-us Wed, 06 Jun 2018 00:00:00 +0530 Fri, 15 Jun 2018 09:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361839 Service tax under Section 67 of the Finance Act, 1994 on franchise-based coaching fees is taxable only on the gross amount actually charged for the services received by the assessee. Where student fees were collected in the franchisor's name, routed through an escrow account, and partly remitted as royalty to the franchisor, the taxable value was confined to the appellant's retained share for providing commercial coaching or training services. Following earlier Tribunal rulings on identical franchise arrangements, the demand on the entire student collection was not sustainable. Case-Laws Service Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361839