https://www.taxtmi.com/caselaws?id=371039 The Tribunal upheld the classification of services under a Technology License and Technical Assistance Agreement as Franchise Services for service tax liability. The appellant's argument that the services should be classified under Intellectual Property Right Services was rejected as the contract indicated representational rights to customers, aligning more with franchise services. The Tribunal held that the appellant, as an old assessee, should have sought clarification on service tax classification and upheld the order-in-original, dismissing the appeals for lacking merit. en-us Wed, 24 Oct 2018 00:00:00 +0530 Fri, 19 Apr 2019 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371039 The Tribunal upheld the classification of services under a Technology License and Technical Assistance Agreement as Franchise Services for service tax liability. The appellant's argument that the services should be classified under Intellectual Property Right Services was rejected as the contract indicated representational rights to customers, aligning more with franchise services. The Tribunal held that the appellant, as an old assessee, should have sought clarification on service tax classification and upheld the order-in-original, dismissing the appeals for lacking merit. Case-Laws Service Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371039