License Agreement Granting Exclusive Right to Use with Control Considered Deemed Sale Under Article 366(29A)(d): CESTAT Sets Aside Service Tax Demand

Considering the brewery license under the agreement granted the exclusive right with control considered deemed sale, the CESTAT set aside Service Tax Demand

By Kavi Priya - On November 28, 2024 7:07 am - 2 mins read

License Agreement - Tax Demand - The New Delhi Bench - Service Tax Appellate Tribunal - CESTAT - Constitution of India - deemed sale - immovable property services - TAXSCAN

The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand ruling that the License Agreement granting exclusive rights and control to the transferee constitutes a “deemed sale” under Article 366(29A)(d) of the Constitution of India. Tripti Alcobrew Pvt. Ltd., the appellant leased its land, buildings,…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here