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Applicability of VAT on Payments of Royalty To Foreign Holding Company

VAT and Sales Tax - Started By: - suresh arigela - Dated:- 20-10-2015 Last Replied Date:- 21-10-2015 - Dear All,Greetings of the day.we are a company Situated in State of Tamailnadu,We paid Royalty to our Foreign parent company for their technical Kn .....

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Your Views .thanks in advance . - Reply By YAGAY AND SUN - The Reply = In the case of S.P.S. Jayam and Co. vs Registrar, Tamil Nadu Taxation Special Tribunal and others (2004) 137 STC 117(MAD) = 2004 (4) TMI 539 - MADRAS HIGH COURT, the High Court h .....

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, it is not necessary to hand over the trademark to the transferee or give control or possession of trademark to him. The court further observed that Simply because the assessee retained the right for himself to use the trademark and reserved the rig .....

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/Cst would be applicable. However when the querist company has availed the technical knowhow and made payment towards it then the revenue is accounted in the books of the parent company and an expensive to the querist company. However since the paren .....

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