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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Classification of services - outsourcing of their activity - ...

Case Laws     Service Tax

September 28, 2018

Classification of services - outsourcing of their activity - Franchise service or not - The argument of the ld. counsel that it involves only transfer of intellectual property cannot be accepted for the reason that the agreement involves conditions wherein the manner of functioning and operation of the associate center is laid down.

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