https://www.taxtmi.com/article/detailed?id=6531 VAT on payments labelled as brand franchise fees requires transfer of effective control over the brand; where contracts granted only a non assignable, non exclusive licence, retained marketing, sales and pricing rights with the brand owner, and prevented CBUs from selling or exploiting product, the payments do not amount to sale of intangible goods or royalty attracting sales tax. Having been subjected to service tax, the same receipts cannot be double taxed under sales tax. en-us Thu, 19 Nov 2015 06:26:32 +0530 Thu, 19 Nov 2015 06:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6531 VAT on payments labelled as brand franchise fees requires transfer of effective control over the brand; where contracts granted only a non assignable, non exclusive licence, retained marketing, sales and pricing rights with the brand owner, and prevented CBUs from selling or exploiting product, the payments do not amount to sale of intangible goods or royalty attracting sales tax. Having been subjected to service tax, the same receipts cannot be double taxed under sales tax. Articles Value Added Tax - VAT and CST Thu, 19 Nov 2015 06:26:32 +0530 https://www.taxtmi.com/article/detailed?id=6531