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Service Tax - Highlights / Catch Notes

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Franchisee Service - Representational right - receiving and ...


Understanding 'Franchisee Service' in Service Tax: Importance of Representational Rights and Revenue Sharing with Siti Cable.

August 6, 2020

Case Laws     Service Tax     AT

Franchisee Service - Representational right - receiving and distribution of communication signals. - Sharing of 20% revenue to Siti Cable - what is important to note is that the party should be granted a representational right to provide service or undertake any process identified with the franchisor. In other words, if the condition relating to “representational right” is not satisfied, there can be no “franchise” service. - AT

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