https://www.taxtmi.com/highlights?id=51176 Franchise service or not - appellant has entered into agreements with various independent bottlers who possesses the necessary licenses for manufacturing of alcoholic liquors - the appellant being brand owner and earned the profit/surplus, the same being in nature of business profit and the same is not chargeable to service tax - Benefit of circular, even if withdrawn, extended. en-us Mon, 13 Jan 2020 07:45:49 +0530 Mon, 13 Jan 2020 07:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51176 Franchise service or not - appellant has entered into agreements with various independent bottlers who possesses the necessary licenses for manufacturing of alcoholic liquors - the appellant being brand owner and earned the profit/surplus, the same being in nature of business profit and the same is not chargeable to service tax - Benefit of circular, even if withdrawn, extended. Highlights Service Tax Mon, 13 Jan 2020 07:45:49 +0530 https://www.taxtmi.com/highlights?id=51176