Even though the agreement is termed as Franchise Agreement, it ...

Service Tax

December 21, 2013

Even though the agreement is termed as Franchise Agreement, it is essential an agreement relating to letting out immoveable property for running outlet of Café Coffee Day - Demand made as Business Auxiliary service set aside - AT

View Source

← Previous Next →

Even though the agreement is termed as Franchise Agreement, it ...

Service Tax

December 21, 2013

You may also like:

Franchise Service – manufacturing activity - Merely because words 'franchise' and 'franchisee' have been used in agreement does not ipso facto mean that as per that...

Franchise Service - principal-agent relationship - collection of payment on behalf of the Appellant - Mere use of word ‘principle to principle’ basis cannot be read for...

Demand of service tax - Franchise service (reverse charge) - Revenue Sharing Agreement - Instead for every student enrolled in a course, Centennial College, Canada gets...

Franchise services - business of refining of crude oil and marketing of petroleum products - HPCL have not provided franchise service to the dealers. The agreement made...

Valuation of goods - related party - inter-connected undertakings - They are inter-connected undertakings and hence are related in terms of Clause (i) of Explanation to...

Taxable Service - franchise of the school (DPS) - classification - Whether any taxable service under any category was provided by the assesse - services provided by the...

Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

Levy of VAT - Franchise agreement - Grant of non-exclusive licence to Franchisee for use of Brand name of petitioner under the agreement for consideration is exigible to...

Deemed sale - Transfer of right to use - Franchise agreement - royalty - The Appellant and the Petitioners grant a non-exclusive license to the franchisees, which can be...

Exemption u/s 11 -proof of Charitable activity u/s 2(15) - assessee entered into franchise agreement - Merely because the assessee entered into franchise agreement with...

Demand of service tax - one-time franchise charges for transfer of technical know-how - the agreement does not fit into the definition of franchise agreement as it...

Levy of service tax - franchisee service - From the terms of agreement, appellant is not given any representational right to its distributors to sale or manufacture...

Gain on Sale of pent house - LTCG or STCG - possession of the flat is flowing from the terms and conditions mentioned in the buyer’s agreement itself hence the date of...

Nature of capital gain - long term vs short term - recognition of consideration given by earlier agreement of development rights in land in the later registered document...

Deemed dividend - addition u/s 2(22)(e) - Even though, assesse has repaid the deposit within the same year, it does not mean that the loan or benefit is not taken. -...

Quick Updates: