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 September 2018 Year 2018 This

Classification of services - outsourcing of their activity - ...

Service Tax

September 28, 2018

Classification of services - outsourcing of their activity - Franchise service or not - The argument of the ld. counsel that it involves only transfer of intellectual property cannot be accepted for the reason that the agreement involves conditions wherein the manner of functioning and operation of the associate center is laid down.

View Source

 


 

You may also like:

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

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

  3. Franchise Service - Extended period of limitation - it is submitted that since the business activities of the appellant were known to the Department, suppression of...

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

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

  6. Levy of service tax - outsourcing of this service to third party content providers amounts only to sub-contracting its obligation under the contract - applicant can not...

  7. Cenvat Credit – outsourcing of services to sister concern - cenvat credit of service tax paid by the sub-contractor - prima facie credit is allowable - stay granted - AT

  8. Demand of service tax - manufacture and sale of beer using the brand name and technical know-how of another person - not liable to service tax as Franchise Service or...

  9. Classification of services - Franchise Service or Business Auxiliary Service? - Race Promotion Contract - The CESTAT found that the contract did not constitute a...

  10. Franchisee service - registration of website domain names - Reverse charge mechanism - no service tax is leviable under the franchise service - AT

 

Quick Updates:Latest Updates