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VAT - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Levy of service tax or sales tax - legislative competence - The ...

VAT and Sales Tax

August 19, 2016

Levy of service tax or sales tax - legislative competence - The agreement between Subway and its franchisees is not a sale, but is in fact a bare permission to use. It is, therefore, subject only to service tax. - HC

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  1. 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...

  2. 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...

  3. Levy of VAT on transfer of Trade Mark to the franchisees - scope of the term 'intangible goods' - deemed sale - not a transfer of goods - not liable to VAT - HC

  4. Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC

  5. Levy of Service Tax on free after sale service - Service Tax cannot be charged on free after sale services.... - AT

  6. SCOMET Export permission for ‘Stock & Sale' purposes and for export of spare parts - Public Notice

  7. Levy of Service tax - Rent-a-cab Service - deemed sale or not - Agreements/contracts of ‘lease’ are, acknowledgedly, taxable as ‘deemed sale’; it is not the case of...

  8. Assessee has sold the chemical unit not as a going concern but itemized sale was made vide agreement and hence, the sale cannot be treated as slump sale - AT

  9. Deemed sale – Levy of VAT on agreement for the building and construction of immovable property - constitutional validity upheld. - HC

  10. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

 

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