Classification of services - Information Technology Software ...

Service with License Fee to SAP AG Classified as IT Software Service, Taxable on Reverse Charge Basis, Not Franchise.

December 18, 2020

Case Laws Service Tax AT

Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to use, market and sub-license the software, third party database and third-party software to ‘end user’ in the territory, on ‘reverse charge basis’ - The service in question is not taxable under the head ‘franchisee service’ rather taxable under Information Technology Software Service - AT

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Classification of services - Information Technology Software ...

Service with License Fee to SAP AG Classified as IT Software Service, Taxable on Reverse Charge Basis, Not Franchise.

December 18, 2020

Case Laws Service Tax AT

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