Service Tax Not Applicable on Franchise Services Before June 16, 2005; Franchisee Restrictions Clarified.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Leviability of service tax - franchise service - franchisee was obliged not to open any school with any name in the existing premises/building operational area of the school. In other words, the franchisee was free to open any school with any name in a "different premises/building operational area of the school" - no service tax is leviable under franchise service prior to 16.6.2005 - AT....