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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Classification of services - Franchise services or not - slump ...

Case Laws     Service Tax

June 5, 2019

Classification of services - Franchise services or not - slump sale of business of marketing - None of the ingredients of franchisee service or the Board Circular are present in the BPA between the Appellant and M/s Aventis - the Appellants do not qualify as Franchisor as the trademarks have been permanently assigned to M/s Aventis and they have become absolute owner with no control of the Appellant - no service tax

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