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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

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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