No Service Tax on Fees collected by NIXI from their Accredited Registrars

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

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