https://www.taxtmi.com/caselaws?id=332230 The Authority for Advance Rulings determined that both the Trade Mark/License Fee and foreign collaboration agreement payment, along with the Sales and Business Support Fee paid by the applicant to H&M GBC, were subject to Service Tax under the Finance Act, 1994. The ruling clarified that these payments fell under declared services and were liable to Service Tax under the reverse charge mechanism, aligning with both the applicant's and Revenue's positions on the taxability of these fees. en-us Fri, 15 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332230 The Authority for Advance Rulings determined that both the Trade Mark/License Fee and foreign collaboration agreement payment, along with the Sales and Business Support Fee paid by the applicant to H&M GBC, were subject to Service Tax under the Finance Act, 1994. The ruling clarified that these payments fell under declared services and were liable to Service Tax under the reverse charge mechanism, aligning with both the applicant's and Revenue's positions on the taxability of these fees. Case-Laws Service Tax Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332230