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Service Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Levy of service tax - deemed sale - right to use component of ...

September 10, 2022

Case Laws     Service Tax     AT

Levy of service tax - deemed sale - right to use component of the Trademark License Agreement - in the case of the Trademark License Agreement an exclusive license to use the trademark in any manner during the term of the agreement was granted. Such a license could not be granted to any other person during the period of the agreement. This would clearly fall within the meaning of the phrase “transfer of right to use the goods” - No service tax liability - AT

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