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IS LICENSE LEASING A PROPERTY

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 1-3-2018 Last Replied Date:- 3-5-2018 - Liquor manufacture in India is very complicated with very few cases where brand owner, distiller and bottler are the same entity. Since license .....

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se. Such liquor licensing is regulated by state excise laws and liquor manufacturing rules as made applicable to the State. When we talk of renting or leasing services, we find that renting of immovable property is a taxable event and such renting or .....

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um basis or production or sale basis or any other mode (say, on variable royalty basis). There may even be leasing of both in same example but if that be the case, both leasing transactions would take colour of different transactions leading to diffe .....

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ctory premises as well as license of potable liquor and rectified spirits, revenue department wanted that factory leasing and license leasing should not be delinked and sought to tax both as renting of immovable property service, the tribunal (Cestat .....

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). The appellants entered into an agreement under which the appellants leased their licenses. The appellants thereafter entered into an agreement for bottling at their plant and recovered bottling charges for the same. Revenue's argument was that .....

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(PLL) is a license to manufacture and sell the noted varieties of liquor and the license gives permission only manufacture at the specified premises and nowhere else. The license is worthless without the factory which has been licensed. It was held .....

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he factory, which had been licensed and no charges in the license premises could be made by the licensor without the permission. It was further held that though license is granted in respect of manufactory but the same is granted to the person. The l .....

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