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Service Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Classification of services - Information Technology Software ...

Service Tax

December 18, 2020

Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to use, market and sub-license the software, third party database and third-party software to ‘end user’ in the territory, on ‘reverse charge basis’ - The service in question is not taxable under the head ‘franchisee service’ rather taxable under Information Technology Software Service - AT

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