https://www.taxtmi.com/highlights?id=3344 Claim for exemption under Notification 12/2003-ST which was not claimed in adjudication proceedings - When the contract is read as a whole it is indeed a contract for transfer of the right to use the Trademark for limited purposes but on a permanent basis - the impugned contract, in its pith and substance is not a "transfer of right to use" and is more in the nature of permission to use the trademark which continues to be the property of the licensor - Demand of service tax confirmed. - AT en-us Mon, 09 Apr 2012 09:39:01 +0530 Mon, 09 Apr 2012 09:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=3344 Claim for exemption under Notification 12/2003-ST which was not claimed in adjudication proceedings - When the contract is read as a whole it is indeed a contract for transfer of the right to use the Trademark for limited purposes but on a permanent basis - the impugned contract, in its pith and substance is not a "transfer of right to use" and is more in the nature of permission to use the trademark which continues to be the property of the licensor - Demand of service tax confirmed. - AT Highlights Service Tax Mon, 09 Apr 2012 09:39:01 +0530 https://www.taxtmi.com/highlights?id=3344