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 January 2016 Year 2016 This

Franchisee Service - Amount received from affiliates being RCs ...


Franchisee Payments from Affiliates Defined as RCs and LCs, Align with Section 65(47) Franchise Definition in MOU.

January 5, 2016

Case Laws     Service Tax     AT

Franchisee Service - Amount received from affiliates being RCs and LCs - Scope of the MOU - Indeed, the MOU in question is so clear an example of “franchise” as defined in Section 65 (47) ibid that any further elaboration on this point will be an exercise in over-kill. - AT

View Source

 


 

You may also like:

  1. CESTAT ruled that a state university's arrangement with Learning Centers (LCs) and Regional Centers (RCs) for distance education programs did not constitute taxable...

  2. Franchisee Service or not - activity of running a pre-preparatory/preparatory school. – No Service Tax is leviable as agreement does not fall in the category of...

  3. TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to...

  4. Franchise Service - appellant gave right to use its name for running pre-primary and preparatory schools - scope of the definition of “Franchise” given in Section 65(47)...

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

  6. Leviability of service tax - franchise service - franchisee was obliged not to open any school with any name in the existing premises/building operational area of the...

  7. The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

  8. Computation of capital gains - Slump sale u/s 2(42C) - transfer of capital assets u/s 2(47) - we took note of the submissions of the learned Senior Counsel for the...

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

  10. CESTAT analyzed the agreement between the parties and determined that the transaction did not constitute a franchise service under Section 65(47) of the Finance Act,...

  11. Long term capital loss - Right as a capital asset created by MOU duly registered and the allotment letter, within the meaning of section 2(14) therefore when this right...

  12. Capital gain - conversion of the firm into company - exemption u/s 47(xiii) applies only to a case of transfer by sale, but there is no authority for capital gain at all...

  13. This notification from the Directorate General of Foreign Trade, Ministry of Commerce and Industry, Government of India, amends the import policy condition under ITC(HS)...

  14. Scope of supply - activities or services being provided by the University to its affiliated colleges and students - The services provided by the applicant to its...

  15. Levy of penalty - Bonafide opinion of the assessee - On strict interpretation of Section 45 and Section 47 of the Act, 1969, the only conclusion would be that the...

 

Quick Updates:Latest Updates