Franchise services exempt from separate contract requirement for goods under Notification No. 12/2003-ST; dominant contract nature irrelevant.

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....Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the notification that the supply of the goods/ materials should be under a separate contract. Notification does not talk about dominant nature of contract for allowing the exemption under this notification.....