Classification of services - Information Technology Software Service or Franchise Service? - licence fee...

Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to use, market and sub-license the software, third party database and third-party software to ‘end user’ in the territory, on ‘reverse charge basis’ - The service in question is not taxable under the head ‘franchisee service’ rather taxable under Information Technology Software Service - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X