Right to Use of Trademark under Trademark License Agreement is ‘Deemed Sale’ subject to VAT, No Service Tax Leviable: CESTAT [Read Order]

trademark - Trademark License Agreement - Deemed sale - VAT - Service Tax - CESTAT - taxscan

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on the right to use of trademark under the Trademark License Agreement as the same would clearly fall within the meaning of the phrase “transfer of right to use the goods” and would be…

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