Appellants Must Pay Service Tax on Franchise and Royalty Fees Sent to US Franchiser Under Agreement.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of service tax on franchisee and royalty fee paid to their US based franchiser - sharing of compensation - prima facie the appellants are liable to pay service tax on the amount remitted to the overseas franchisee as per the agreement. - AT....