https://www.taxtmi.com/highlights?id=59648 Service tax liability - Franchise service - The offering of M/s Shri Sai Transport and Courier Pvt Ltd to its customers are the services associated with Maharashtra State Road Transport Corporation to which they obtain rights by their agreement with the appellant who are delegates of the Corporation. The transport is effected by Maharashtra State Road Transport Corporation and it is that service which the appellant has enabled M/s Shri Sai Transport and Courier Pvt Ltd to offer to users. This ‘representational right’ is intended to be taxed by the ‘taxable service’ and the consideration thereof is liable to tax. - AT en-us Mon, 13 Sep 2021 12:55:25 +0530 Mon, 13 Sep 2021 12:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59648 Service tax liability - Franchise service - The offering of M/s Shri Sai Transport and Courier Pvt Ltd to its customers are the services associated with Maharashtra State Road Transport Corporation to which they obtain rights by their agreement with the appellant who are delegates of the Corporation. The transport is effected by Maharashtra State Road Transport Corporation and it is that service which the appellant has enabled M/s Shri Sai Transport and Courier Pvt Ltd to offer to users. This ‘representational right’ is intended to be taxed by the ‘taxable service’ and the consideration thereof is liable to tax. - AT Highlights Service Tax Mon, 13 Sep 2021 12:55:25 +0530 https://www.taxtmi.com/highlights?id=59648