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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Valuation - includibility - whether amounts recovered by the ...


Franchise Agreements: Royalties and Advertising Costs Excluded from Gross Value for Service Tax u/s 67.

June 1, 2017

Case Laws     Service Tax     AT

Valuation - includibility - whether amounts recovered by the assessee’s towards royalty, advertising plan, cost of manual supplied and certificates issued under the franchise agreements both on account of “Bachpan” and “Heights” were part of the gross value u/s 67 for the purpose of payment of Service Tax? - Held No - AT

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