Section 171 Inapplicable: No Tax Rate Reduction Found for Royalty and Advertisement Services in Franchise Case.

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....Profiteering - sales prices of the products to all franchises, disproportionate to the loss of ITC or not - Since, there had been no reduction in the rate of tax in respect of the services i.e. Royalty Service and Advertisement Services provided by the Respondent, the provisions of Section 171 of the Act were not applicable with respect to these services - CCI....