https://www.taxtmi.com/caselaws?id=364769 The Tribunal ruled in favor of the appellant, a preparatory school franchisee, regarding the liability to pay Service Tax for the period before 16.06.2005. The appellant was found not liable for Service Tax during this period as they did not meet all conditions, including refraining from engaging in similar services with other entities. However, the liability for Service Tax from 16.06.2005 onwards was upheld. The Tribunal directed the adjudicating authority to re-compute and recover the amount with interest, while also acknowledging the appellant's request for cum-duty benefit in accordance with Section 67. en-us Tue, 03 Jul 2018 00:00:00 +0530 Sat, 04 Aug 2018 08:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364769 The Tribunal ruled in favor of the appellant, a preparatory school franchisee, regarding the liability to pay Service Tax for the period before 16.06.2005. The appellant was found not liable for Service Tax during this period as they did not meet all conditions, including refraining from engaging in similar services with other entities. However, the liability for Service Tax from 16.06.2005 onwards was upheld. The Tribunal directed the adjudicating authority to re-compute and recover the amount with interest, while also acknowledging the appellant's request for cum-duty benefit in accordance with Section 67. Case-Laws Service Tax Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364769