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No Service tax could be levied if there was a transfer of right to use goods irrespective of the fact that the transfer was non-exclusive

Service Tax - By: - Bimal jain - Dated:- 19-3-2016 - Dear Professional Colleague, We are sharing with you an important judgment of the Hon ble Authority for Advance Rulings (CE, C & ST), New Delhi in the case of SICPA India (P.) Ltd. [(2016 (1) TMI 1066 - AUTHORITY FOR ADVANCE RULINGS], on following issue: Issue: Whether granting of non-exclusive/ non-transferable right to use the system qualifies as transfer of right to use goods (consequently be outside the definition of service) when comp .....

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ide for a system comprising of a complete set of various machines/equipments, which were required to be installed and commissioned at site of customer as per ESCIMS. In terms of the Agreement: The Applicant was responsible for granting to the customer a revocable, non-exclusive and non-transferable right to use the system set up and installed by it at the location of the customers; The Applicant was also required to provide customer training and documentation with respect to the system; Customer .....

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or the agreed scope of work, the Applicant was required to get a consolidated sum based on per thousand labels printed using the system. The Applicant made an application before the Hon ble Advance Ruling Authority ( AAR ) for determining applicability of Service tax on stated transaction. Applicant s contention: It was stated that activity undertaken by the Applicant was a transfer of right to use goods and same was excluded from definition of a service given under Section 65B(44) of the Financ .....

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