Franchise service - only those amounts directly relatable to the ...
Franchise Service Tax: Only Fees for Representational Rights, Including Royalties, are Taxable.
March 16, 2018
Case Laws Service Tax AT
Franchise service - only those amounts directly relatable to the representational right granted by the franchisor to the franchisee and the royalty/franchisee fee towards that right would alone be part of taxable for the purpose of levy under this category. - AT
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