https://www.taxtmi.com/highlights?id=54057 Classification of services - IPR service or franchise service? - manufacture and sale of various formulations (fast moving consumer goods) - The arrangement is clearly a typical case of a licensing transaction and is in no way similar to a ‘franchisee’ agreement as understood in the commercial world. - When the services received by the Appellant would merit classification under IPR service, the Appellant would also be entitled to abatement of Service Tax available to a holder of IPR en-us Fri, 17 Jul 2020 08:25:39 +0530 Fri, 17 Jul 2020 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54057 Classification of services - IPR service or franchise service? - manufacture and sale of various formulations (fast moving consumer goods) - The arrangement is clearly a typical case of a licensing transaction and is in no way similar to a ‘franchisee’ agreement as understood in the commercial world. - When the services received by the Appellant would merit classification under IPR service, the Appellant would also be entitled to abatement of Service Tax available to a holder of IPR Highlights Service Tax Fri, 17 Jul 2020 08:25:39 +0530 https://www.taxtmi.com/highlights?id=54057