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No Service Tax on Fees collected by NIXI from their Accredited Registrars
Case Law Details
- Case Name
- National Internet Exchange Of India Vs C.S.T. (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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National Internet Exchange Of India Vs C.S.T. (CESTAT Delhi)
The moot question for adjudication in the present case appears to be as to whether the registrar accreditation agreement is a mere agreement between the appellant and its registrar for accreditation or it actually is in agreement for rendering franchise services by the appellant to its registrars.
Appellant and its registrars have their separately assigned roles. Registrar are accredited for discharging such particular functions of the appellant for which they are accredited by the appellant. Otherwise also, in today“s world of int...
