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
VAT - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Levy of tax / VAT on brand franchisee fees - The manufacturers ...


Court Rules VAT Not Applicable on Brand Franchisee Fees; No 'Sale' of Intangible Goods Occurs.

January 21, 2017

Case Laws     VAT and Sales Tax     HC

Levy of tax / VAT on brand franchisee fees - The manufacturers do not get effective control of the brand name for full commercial exploitation. As such, it cannot be considered as 'sale' of intangible goods by the assessee, which would be subject to Sales Tax - HC

View Source

 


 

You may also like:

  1. Levy of VAT on transfer of Trade Mark to the franchisees - scope of the term 'intangible goods' - deemed sale - not a transfer of goods - not liable to VAT - HC

  2. The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

  3. Levy of tax on brand franchisee fees - no sales tax would be leviable on the assesseeon the amount received by the assessee as "brand franchisee fees" from the CBU in...

  4. Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The...

  5. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

  6. This case deals with the valuation of imported goods, specifically whether license fees and management fees paid to related parties should be included in the assessable...

  7. Levy of VAT - Franchise agreement - Grant of non-exclusive licence to Franchisee for use of Brand name of petitioner under the agreement for consideration is exigible to...

  8. Provisions of section 194J do not apply to the franchisee fees paid - AT

  9. Disallowance of depreciation u/s 32 - intangible assets - amount paid for non compete fees - non compete fee is not an eligible intangible asset as the words “similar...

  10. Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be...

  11. This case deals with the levy of deficit stamp duty and penalty in a court-conducted auction sale. The key points are: In a court-supervised auction sale, the stamp...

  12. CESTAT ruled against inclusion of 4% running royalty in transaction value of imported goods under Rule 10(1)(c) of Customs Valuation Rules, 2007. The Tribunal found that...

  13. Valuation of goods - Applicability of Rule 8 on Job work - Rule 8 and Rule 9 are not applicable - Once Rule 8 is not applicable in the case of the respondent, it is Rule...

  14. The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

  15. Inter state sale or Intra-state sale - elevators are sold to the contractees - If we understand correctly what the Assessing Officer is trying to convey is that had the...

 

Quick Updates:Latest Updates