Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1081 - CESTAT ALLAHABADService tax or VAT - transfer of rights/privileges - whether the transaction being transfer of rights and privilege of export of ‘sugar quota’ by the respondent assessee on receipt of consideration, whether the same is a service or goods? - Held that: - in view of the ruling of Hon’ble Supreme Court in the case of Vikas Sales Corporation [1996 (5) TMI 363 - SUPREME COURT OF INDIA], which have been reaffirmed by the Hon'ble Supreme Court in Yasha Overseas and others [2008 (5) TMI 43 - SUPREME COURT], the transaction in question regarding sale of rights and privilege of export of sugar quota is sale of goods and no service is involved - appeal dismissed - decided against Revenue.
|