Classification of services - outsourcing of their activity -...
Outsourcing Services: Not Just IP Transfer, Broader Scope Affects Franchise Classification and Tax Implications.
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Service TaxSeptember 28, 2018Case LawsAT
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.