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Court Examines Service Arrangement Classification for Tax; Labels Alone Don't Define Franchise Services Under Tax Law.
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....Franchise Service - principal-agent relationship - collection of payment on behalf of the Appellant - Mere use of word ‘principle to principle’ basis cannot be read for the impugned arrangement between appellant and his agents to be called as franchise service - The term of agreement is absolutely against the intent of what can be called as franchise service.....