https://www.taxtmi.com/caselaws?id=271096 The Appellate Tribunal CESTAT ALLAHABAD confirmed the demand for service tax in the case involving an Asset Licensing Agreement between M/s Dabur Research Foundation and another entity for Scientific and Technical Consultancy services. The judgment emphasized the need to determine whether the agreement constituted a "transfer of the right to use goods" for service tax purposes. The appellants argued for a stay of recovery, citing legal requirements and tribunal decisions. The judgment highlighted the distinction between possession and custody in assessing the transfer of rights and allowed a stay of recovery with a specified deposit deadline, considering VAT payment and legal interpretations. en-us Fri, 16 Oct 2015 00:00:00 +0530 Tue, 19 Jan 2016 07:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271096 The Appellate Tribunal CESTAT ALLAHABAD confirmed the demand for service tax in the case involving an Asset Licensing Agreement between M/s Dabur Research Foundation and another entity for Scientific and Technical Consultancy services. The judgment emphasized the need to determine whether the agreement constituted a "transfer of the right to use goods" for service tax purposes. The appellants argued for a stay of recovery, citing legal requirements and tribunal decisions. The judgment highlighted the distinction between possession and custody in assessing the transfer of rights and allowed a stay of recovery with a specified deposit deadline, considering VAT payment and legal interpretations. Case-Laws Service Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271096