Franchise service or not - appellant has entered into agreements ...

Brand Owner's Profits from Bottling Agreements Not Subject to Service Tax; Circular's Benefits Extended Despite Withdrawal.

January 13, 2020

Case Laws Service Tax AT

Franchise service or not - appellant has entered into agreements with various independent bottlers who possesses the necessary licenses for manufacturing of alcoholic liquors - the appellant being brand owner and earned the profit/surplus, the same being in nature of business profit and the same is not chargeable to service tax - Benefit of circular, even if withdrawn, extended.

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Franchise service or not - appellant has entered into agreements ...

Brand Owner's Profits from Bottling Agreements Not Subject to Service Tax; Circular's Benefits Extended Despite Withdrawal.

January 13, 2020

Case Laws Service Tax AT

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