Classification of services - IPR service or franchise service? - ...

Licensing Transaction Classified as IPR Service, Not Franchise; Appellant Entitled to Service Tax Abatement for IPR Holders.

July 17, 2020

Case Laws Service Tax AT

Classification of services - IPR service or franchise service? - manufacture and sale of various formulations (fast moving consumer goods) - The arrangement is clearly a typical case of a licensing transaction and is in no way similar to a ‘franchisee’ agreement as understood in the commercial world. - When the services received by the Appellant would merit classification under IPR service, the Appellant would also be entitled to abatement of Service Tax available to a holder of IPR

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Classification of services - IPR service or franchise service? - ...

Licensing Transaction Classified as IPR Service, Not Franchise; Appellant Entitled to Service Tax Abatement for IPR Holders.

July 17, 2020

Case Laws Service Tax AT

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