https://www.taxtmi.com/caselaws?id=427491 The appeal filed by the Commissioner of Service Tax was dismissed. The Principal Commissioner's decision that service tax does not apply to the "right to use" component of the Trademark License Agreement was upheld. The bifurcation of the gross value into royalty and right to use was deemed legitimate. The demand for the period beyond the limitation period was implied to be excludable. The judgment emphasized the distinction between deemed sale attracting VAT and services attracting service tax based on the exclusivity of the license granted. en-us Thu, 08 Sep 2022 00:00:00 +0530 Sat, 10 Sep 2022 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427491 The appeal filed by the Commissioner of Service Tax was dismissed. The Principal Commissioner's decision that service tax does not apply to the "right to use" component of the Trademark License Agreement was upheld. The bifurcation of the gross value into royalty and right to use was deemed legitimate. The demand for the period beyond the limitation period was implied to be excludable. The judgment emphasized the distinction between deemed sale attracting VAT and services attracting service tax based on the exclusivity of the license granted. Case-Laws Service Tax Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427491