Service Under Joint Venture Not Classified as Franchisee: No Profit Sharing or Asset Contribution; Tax Demand Confirmed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of service - Franchisee service or not - Joint Venture Agreement - sharing of profits - it is found that there is no arrangement of sharing of profits and losses between the parties nor there is contribution of assets by the appellant in implementing the project; entire burden of raising the infrastructure, maintenance, etc., rests with the Institute only. - Demand of service tax confirmed for the normal period of limitation - AT....