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    <title>2020 (12) TMI 637 - CESTAT BANGALORE</title>
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    <description>The Tribunal concluded that the license fee paid to SAP AG, Germany, should be classified under &quot;Information Technology Software Service&quot; rather than &quot;Franchise Services.&quot; It ruled that the services were taxable under this category from May 2008 onwards. The Tribunal set aside the impugned orders, allowing the appeals and directing that the appellant be taxed under the correct category, thus favoring the appellant&#039;s argument regarding the proper classification of service tax.</description>
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      <description>The Tribunal concluded that the license fee paid to SAP AG, Germany, should be classified under &quot;Information Technology Software Service&quot; rather than &quot;Franchise Services.&quot; It ruled that the services were taxable under this category from May 2008 onwards. The Tribunal set aside the impugned orders, allowing the appeals and directing that the appellant be taxed under the correct category, thus favoring the appellant&#039;s argument regarding the proper classification of service tax.</description>
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