https://www.taxtmi.com/caselaws?id=219122 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal, ruling that the payment for the transfer of business goodwill is not subject to service tax liability under business auxiliary services. The Tribunal found that the income received was for separate purposes as outlined in the agreements, with distinct consideration for goodwill transfer and services rendered. The appeal was deemed devoid of merits, and the cross objection filed by the respondent was disposed of accordingly. en-us Thu, 07 Jun 2012 00:00:00 +0530 Tue, 09 Sep 2014 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219122 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal, ruling that the payment for the transfer of business goodwill is not subject to service tax liability under business auxiliary services. The Tribunal found that the income received was for separate purposes as outlined in the agreements, with distinct consideration for goodwill transfer and services rendered. The appeal was deemed devoid of merits, and the cross objection filed by the respondent was disposed of accordingly. Case-Laws Service Tax Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219122