2018 (4) TMI 1944 - AT - Service Tax

Levy of Service Tax - consideration paid for usage of trademark AREVA which is owned and registered by the parent company of the appellants in France - HELD THAT - The said issue was decided in the appellant s own case 2013 (3) TMI 82 - CESTAT CHENNAI where it was held that The expression tax on the sale or purchase of goods in Entry 54 in List II of Seventh Schedule when read with the definition clause 29-A of Article 366 includes a tax on the transfer of property in goods whether as goods or in the form other than goods involved in the execution of works contract. Following the decision, there are no hesitation to hold that the demand cannot sustain. The impugned order is set aside and the appeals are allowed.

Summary

The Appellate Tribunal CESTAT CHENNAI ruled that the appellants are not liable to pay service tax on the consideration for using the trademark "AREVA" owned by their parent company in France. The demand was set aside, and the appeals were allowed with consequential reliefs.