06 May 2014
"X" an individual running commercial coaching center as franchisee for the summer periods to develop the skills of the children.
He was paying the portion of the fee collected from the students to the franchisor as per the agreement as royalty and the keeping the remaining fee as commission.
Franchisor will liable for the service tax for the gross value.
Whether Franchisee is liable to pay service tax on the commission?
CAclubindia
