TMI BlogClassification of services - IPR service or franchise service? - manufacture and sale of various...Classification of services - IPR service or franchise service? - manufacture and sale of various formulations (fast moving consumer goods) - The arrangement is clearly a typical case of a licensing transaction and is in no way similar to a ‘franchisee’ agreement as understood in the commercial world. - When the services received by the Appellant would merit classification under IPR service, the Appellant would also be entitled to abatement of Service Tax available to a holder of IPR ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
