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2018 (9) TMI 27 - CESTAT ALLAHABADNature of activity - sale or service - 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? - Held that:- Tribunal in the case of Commissioner of Central Excise & Service Tax, 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.
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