2018 (9) TMI 27

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..... Meerut-I v. M/s. Bajaj Hindusthan Sugar Ltd. [2017 (10) TMI 1055 - CESTAT ALLAHABAD] has held that transaction question regarding the sale of right and privilege of export of sugar quota is sale of goods and no service element is involved - appellant has not provided any service therefore they are not liable to pay Service Tax - appeal allowed - decided in favor of appellant. - ST/MISC/70004/201 .....

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..... The short issue involved in the matter is that whether the transaction being transfer of right and privilege of export of sugar quota by the appellant on receipt of consideration is a service or sale of goods. 3. Heard the parties. Considering the fact that the issue has been examined by this Tribunal in the case of Commissioner of Central Excise Service Tax, Meerut-I v. M/s. Bajaj Hindustha .....

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