Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Service tax or VAT - transfer of rights and privilege of export ...


Transfer of 'sugar quota' rights considered a sale of goods, not a service; service tax demand dismissed.

April 23, 2018

Case Laws     Central Excise     AT

Service tax or VAT - transfer of rights and privilege of export of ‘sugar quota’ - it is a transaction of ale of goods and no service is involved - demand of service tax set aside - AT

View Source

 


 

You may also like:

  1. Nature of activity - Service or sale - transfer of "rights and privilege of export of sugar quota" - The transaction in question regarding sale of rights and privilege...

  2. Nature of transaction - service or goods - transfer of rights and privilege of export of sugar quota - the transaction in question regarding sale of rights and privilege...

  3. Demand of service tax - Supply of tangible goods for use - transfer of right to use goods - deemed sale - The Tribunal observed that, evidently, the Appellant had...

  4. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

  5. The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

  6. Amendment of section 66E - Service Tax - New Declared service - Assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers...

  7. The AAR held that: (i) assignment of leasehold land rights constitutes a taxable service under GST Laws, classifiable as "Other miscellaneous service" (SAC 999792) and...

  8. HC ruled that renting cinematographic equipment constituted a deemed sale with transfer of right to use, not a taxable service under Section 66 of Finance Act, 1994. The...

  9. Service tax or VAT? - whether the transaction being transfer of rights and privilege of export of ‘Sugar quota’ by the respondent assessee on receipt of consideration,...

  10. Transfer of right to use trademark - The sales tax is leviable on the turnover of sales in respect of transfer of right to use any goods - HC

  11. Supply of Tangible Goods - appellant had provided the excavators & JCB machines without transferring right of possession & effective control - The tribunal found that...

  12. CESTAT ruled in favor of appellant regarding service tax liability on trailer services. The tribunal determined that since effective control and possession of trailers...

  13. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  14. There is no Sales Tax / VAT liability on Transfer of the right to use any goods in the present case of hiring the motor vehicles/cranes - the contracts are not covered...

  15. The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

 

Quick Updates:Latest Updates