Franchise service or not - appellant has entered into agreements ...

Service Tax

January 13, 2020

Franchise service or not - appellant has entered into agreements with various independent bottlers who possesses the necessary licenses for manufacturing of alcoholic liquors - the appellant being brand owner and earned the profit/surplus, the same being in nature of business profit and the same is not chargeable to service tax - Benefit of circular, even if withdrawn, extended.

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Franchise service or not - appellant has entered into agreements ...

Service Tax

January 13, 2020

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