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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) T .....

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lete set of various machines/equipments were required to be installed & commissioned at site of customer and overall operation & maintenance processes shall be responsibility of customer? Facts & Background: On introduction of Excise Supp .....

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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 custome .....

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was required to operate system and inform assessee regarding issues related to system; The Applicant was also responsible for the preventive maintenance (planned operations dedicated to minimize system breakdown) and corrective maintenance (measures .....

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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 applicabili .....

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e Act, 1994 ( the Finance Act ). Revenue s contention: It was argued by the Revenue that one of the attributes of transfer of the right to use the goods is that for the period during which the transferee has such legal rights, it has to be the exclus .....

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ld: The Hon ble AAR, after detailed discussion, held that: The phrase 'grant of license to use the system on a non-exclusive basis' is used for the reason that the proprietary/intellectual property used in the system is utilized by the Applic .....

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