https://www.taxtmi.com/highlights?id=46959 Services in relation to digital signature certificates (DSC) - Sub Certifying authorities - mere act of collecting the applications and verification of the same for onward submission to the appellant cannot be termed as “grant of representational rights” - Cannot be held as Franchisee Service. en-us Tue, 04 Jun 2019 07:58:26 +0530 Tue, 04 Jun 2019 07:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46959 Services in relation to digital signature certificates (DSC) - Sub Certifying authorities - mere act of collecting the applications and verification of the same for onward submission to the appellant cannot be termed as “grant of representational rights” - Cannot be held as Franchisee Service. Highlights Service Tax Tue, 04 Jun 2019 07:58:26 +0530 https://www.taxtmi.com/highlights?id=46959