Right to use of Trade Mark – Goods or Services – Whether VAT or Service Tax applicable

Right to use of Trade Mark – Goods or Services – Whether VAT or Service Tax applicable https://www.taxtmi.com/article/detailed?id=1976 The Kerala High Court treated transfer of the right to use a trademark as a taxable transfer of goods under the VAT Act, holding royalty for trademark use and business know how subject to VAT under the statutory definition of goods and constitutional concept of transfer of the right to use goods, while declining to decide on the legality of concurrent service tax levies on the same receipts. en-us Sat, 22 Dec 2012 18:48:23 +0530 Sat, 22 Dec 2012 18:48:23 +0530 TaxTMI RSS Generator Right to use of Trade Mark – Goods or Services – Whether VAT or Service Tax applicable https://www.taxtmi.com/article/detailed?id=1976 The Kerala High Court treated transfer of the right to use a trademark as a taxable transfer of goods under the VAT Act, holding royalty for trademark use and business know how subject to VAT under the statutory definition of goods and constitutional concept of transfer of the right to use goods, while declining to decide on the legality of concurrent service tax levies on the same receipts. Articles Service Tax Sat, 22 Dec 2012 18:48:23 +0530 https://www.taxtmi.com/article/detailed?id=1976