https://www.taxtmi.com/article/detailed?id=1317 Service tax applies to amounts charged by a franchisor to a franchisee; taxability requires an enforceable contract. Amendments broadened the definition of franchise to include any agreement granting representational rights to sell, manufacture or provide services identified with the franchisor by any symbol, whether registered or not, thereby capturing license production and branded service arrangements; overlap with intellectual property and business auxiliary services can arise, with administrative clarifications treating such representational-rights agreements as taxable franchise services. en-us Wed, 08 Jun 2011 22:45:14 +0530 Thu, 09 Jun 2011 09:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1317 Service tax applies to amounts charged by a franchisor to a franchisee; taxability requires an enforceable contract. Amendments broadened the definition of franchise to include any agreement granting representational rights to sell, manufacture or provide services identified with the franchisor by any symbol, whether registered or not, thereby capturing license production and branded service arrangements; overlap with intellectual property and business auxiliary services can arise, with administrative clarifications treating such representational-rights agreements as taxable franchise services. Articles Service Tax Wed, 08 Jun 2011 22:45:14 +0530 https://www.taxtmi.com/article/detailed?id=1317