https://www.taxtmi.com/caselaws?id=396715 Franchise service requires a representational right allowing the recipient to sell, manufacture, provide services or undertake a process identified with the franchisor. Licence arrangements permitting temporary use of intellectual property, while licensors retain ownership and exercise limited quality supervision, remain intellectual property service where the recipient retains its own identity and does not represent the licensor externally. Classification as intellectual property service enables the available exemption for cess paid under the Research and Development Cess Act. Service-tax demands and penalties premised on franchise classification therefore cannot be sustained where the agreements are only intellectual-property licences. en-us Wed, 27 Nov 2019 00:00:00 +0530 Mon, 31 May 2021 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396715 Franchise service requires a representational right allowing the recipient to sell, manufacture, provide services or undertake a process identified with the franchisor. Licence arrangements permitting temporary use of intellectual property, while licensors retain ownership and exercise limited quality supervision, remain intellectual property service where the recipient retains its own identity and does not represent the licensor externally. Classification as intellectual property service enables the available exemption for cess paid under the Research and Development Cess Act. Service-tax demands and penalties premised on franchise classification therefore cannot be sustained where the agreements are only intellectual-property licences. Case-Laws Service Tax Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396715