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Service Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Transfer of right to use the goods or permission to use the ...


Sales and Service Tax Can Coexist Despite Overlap in Goods and Copyright Use Rights.

July 1, 2013

Case Laws     Service Tax     HC

Transfer of right to use the goods or permission to use the copyright or enjoyment of copyright operate in different fields. There may be overlapping. The impugned legislation cannot be held to be vitiated merely because there is overlapping and that both sales tax and service tax becomes leviable. - HC

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