service tax on society registered U/s 12A of Income TAX ACT

I WOULD LIKE TO KNOW THAT , IF ANY SOCIETY REGISTERED U/S 12A OF I TAX ACT, 1961 AND PAYING ROYALTY TO KIDZEE AS FRANCHISE HOLDER, WHETHER SERVICE TAX ON ROYALTY IS PAYABLE OR EXEMTED. KINDLY GUIDE ME.

IF SUPPORT WITH ANY CASELAW/ CIRCULAR/NOTIFICATION , I SHALL BE THANKFUL TO U.

P. K. SINGH

ADV

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