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 December 2013 Year 2013 This

Even though the agreement is termed as Franchise Agreement, it ...


Franchise Agreement Involves Leasing Property for Caf'e Coffee Day; Business Auxiliary Services Demand Dismissed.

December 21, 2013

Case Laws     Service Tax     AT

Even though the agreement is termed as Franchise Agreement, it is essential an agreement relating to letting out immoveable property for running outlet of Café Coffee Day - Demand made as Business Auxiliary service set aside - AT

View Source

 


 

You may also like:

  1. Correct head of income - Income from leasing or letting out the properties in shopping-cum-entertainment Mall - “income from business” or “income from house property” -...

  2. Income from leasing the hotel was income from business and not income from house property - AT

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

  4. Claim of Interest u/s.36(1)(iii) - security deposits paid to director’s wife for taking her bungalow on lease - The said property had been taken on lease by the assessee...

  5. Lease Agreement - Transfer of Property - Appellant argued that the clause in the lease agreement only applies to voluntary transfers, not to mergers or amalgamations -...

  6. Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

  7. The CESTAT held that a "deemed sale" under Article 366(29A)(d) of the Constitution had occurred when the appellant granted the right to use the brewery license to...

  8. Supply of Tangible Goods Service - lease agreement - acquiring CESSNA make air craft on lease - After analyzing the lease agreement and legal provisions, the Tribunal...

  9. The ITAT Jodhpur ruled on additions made based on cash received for termination of a property purchase agreement and business expenses related to disputed agreements....

  10. The Advance Ruling Authority held that the applicant, being the lessor and registered supplier of services for leasing a commercial property, is liable to remit Goods...

  11. Correct head of income - the major source of income for the assessee is rental income. The assessee obtained long-term lease of the property and sub-leased the same in a...

  12. Nature of Lease Rent Received - Income from business or house property or other sources - Lease agreements - furnishing of floors of the building given on rent -...

  13. Nature of rental income - Income from house property or business income - acquiring and leasing properties - rental/licence fee received by the assessee in respect of...

  14. The ITAT Delhi ruled on the correct classification of income from property lease - whether as rental income, business income, or other sources. The lease agreement...

  15. Franchise services - business of refining of crude oil and marketing of petroleum products - HPCL have not provided franchise service to the dealers. The agreement made...

 

Quick Updates:Latest Updates