Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 342 - AT - Service TaxNature of activity - sale or service? - proceeds received on sale of Export License of Sugar - Business Auxiliary Service or not? - Held that:- The issue is no more res-integra in view of the decision of this Tribunal in the case of Commissioner of Central Excise & Service Tax, Meerut-I vs. Bajaj Hindusthan Sugar Ltd. [2017 (10) TMI 1055 - CESTAT ALLAHABAD] where it was held that sale of right and privileges of Export of Sugar Quota amounts to sale of goods and there is no service involved in the transaction - demand set aside - appeal allowed - decided in favor of appellant.
|