The Hon’ble Karnataka High Court in the matter of State of Karnataka, Bangalore Vs. United Breweries Ltd.(UBL) [STRP Nos. 384/2014 & 01-03/2015] has held that no VAT is leviable on ‘brand franchisee fee’ in case of manufacture of beer as the manufacturer (CBUs) do not get effective control of the brand name for full commercial … Continue reading NO VAT ON ‘BRAND FRANCHISEE FEE’ IF EFFECTIVE CONTROL OVER BRAND IS NOT TRANSFERRED

Q.1 What is Swachh Bharat Cess (SBC)? Ans. It is a Cess which shall be levied and collected in accordance with the provisions of Chapter VI of the Finance Act, 2015, called Swachh Bharat Cess, as Service Tax on all the taxable services at the rate of 0.5% of the value of taxable service. Q.2 … Continue reading FREQUENTLY ASKED QUESTIONS (FAQ) ON SBC