Levy of service tax - deemed sale - right to use component of ...

Exclusive Trademark License Exempt from Service Tax as "Transfer of Right to Use" Under Agreement Terms.

September 10, 2022

Case Laws Service Tax AT

Levy of service tax - deemed sale - right to use component of the Trademark License Agreement - in the case of the Trademark License Agreement an exclusive license to use the trademark in any manner during the term of the agreement was granted. Such a license could not be granted to any other person during the period of the agreement. This would clearly fall within the meaning of the phrase “transfer of right to use the goods” - No service tax liability - AT

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Levy of service tax - deemed sale - right to use component of ...

Exclusive Trademark License Exempt from Service Tax as "Transfer of Right to Use" Under Agreement Terms.

September 10, 2022

Case Laws Service Tax AT

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