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Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Franchise Service – manufacturing activity - Merely because ...


Labeling an Agreement as Franchise Doesn't Meet Service Tax Criteria if Franchise Services Aren't Provided.

October 30, 2015

Case Laws     Service Tax     AT

Franchise Service – manufacturing activity - Merely because words 'franchise' and 'franchisee' have been used in agreement does not ipso facto mean that as per that agreement franchise service was rendered and thus agreement miserably fails to qualify as franchise agreement - AT

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