McDonald‟s
USA
7. According to the Department, the franchisees, apart
from remitting franchisee fees and royalty amount were also
required to contribute ... determined
under the 2006 Rules. Thus, since the franchisee, apart from
remitting franchisee fees and royalty amount, had also to
contribute at least
export service‟.
d. Interest on late payment of service tax on franchisee
fees to McDonald‟s USA.
3. The demands raised in the aforesaid three ... gross sales made by the local
franchisees in addition to a fixed location fee of $22,500 to $45,000,
each time a new restaurant
franchise" means an agreement by which-
(i) the franchisee is granted representational right to sell or
manufacture goods or to provide service or undertake ... know-how to franchisee;
(iii) the franchisee is required to pay to the franchisor, directly or
indirectly, a fee; and
(iv) the franchisee is under
Availed for Merits
Upfront Fees 6,11,820 2,98,700 9,10,520
paid to bank
Processing Fees ... Exclusively for
development of (dropped) taxable service
Franchisee tax
Architect Fees 1,38,020 1,45,724 2,83,744 Input Service
(Admitted as upto
sought to be reimbursed
by the franchisee had declared being a mere employee
of the franchisee. There was absolutely no need to build
any conditions ... liable to pay
Service Tax on the remuneration received from
the IPL franchisee and these services provided by
the noticee to M/s KRSPL are appropriately
granted to the Franchisee by way of
an agreement then it would amount to Franchisee Agreement and
would be taxable under Franchisee Services. Hence ... petitioners have
to, inter alia, pay an Annual Fee to AAI. The Annual Fees payable to
AAI is @ 45.99% in the case of DIAL
Plus Fee and any
applicable taxes to Service Provider within
forty-five (45) days after receipt of such
invoice.
The Cost Plus Fee shall ... fee equal to the sum of all costs and expenses that the
service provider incurred in providing such services plus „Cost Plus
Fee
Patparganj vs Adidas India Marketing Pvt Ltd on 5 March, 2020
Author: Dilip Gupta
Bench
Southern Power Distribution Company Of ... vs Tirupati - G S T on 14 September, 2022
Author
Commissioner, Service Tax-Delhi I vs Bsl Training Co. Pvt. Ltd on 3 April, 2023
