Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Franchise service - Nature of Receipt of course fees - Only ...

Service Tax

August 18, 2015

Franchise service - Nature of Receipt of course fees - Only because all the fees are provided in one Agreement does not necessarily lead to a conclusion that the different components of fees are only for the purpose of grant of franchise - AT

View Source

 


 

You may also like:

  1. Franchise service – educational purposes - 'collaboration fees' was nothing but the 'franchise fees' and it clearly fell in the net of service tax - HC

  2. Nature of franchise fees paid - capital or revenue expenditure - Right to use the trademark, domino’s name and logo – Exclusive license – Held as revenue expenditure - AT

  3. Nature of payments made by assessee franchise to BCCI towards right to operate IPL franchises of 'Deccan Chargers' (DC) for a period of ten years - the franchise fee...

  4. Valuation - Franchise services - By merely mentioning that for master licensee 33% of all the fees collected shall exclude advertising fee does not takes that amount out...

  5. Demand - Franchise services - Demand of service tax upheld - Exemption in respect of computer training denied as not available in respect of franchise service

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

  7. Franchise service - right to collect toll - the arrangement between the appellant and the subsidiary-company would fit in the definition of "franchise" - prima facie...

  8. TP adjustment in respect of franchise fee - prudence of expenditure - TPO cannot step into the shoes of assessee to decide prudence of expenditure. The TPO failed to...

  9. Franchise fees - payment as a franchise fee by the assessee was not only a business fee for use of support service like running and up-keeping the restaurant. - held as...

  10. Nature of franchise expenses – it was not an expenditure incurred for acquisition of source of profit, but enabled the assessee to run the business profitably - held as...

 

Quick Updates:Latest Updates