Technical know-how obtained for product manufacturer-foreign co. taxable as franchise service

GST/IDT: Where assessee had entered into an agreement with one 'T', a foreign company located in USA, to avail proprietary technical information, know-how, etc. for manufacture of products and for service of products and it was also required to represent 'T' to his customers in such a way that it would be known only by identity of 'T', services availed by assessee from 'T' would be classifiable under 'franchise service'

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