https://www.taxtmi.com/caselaws?id=449365 CESTAT Allahabad held that service tax was not applicable on transfer of right to use laboratory infrastructure. The tribunal found that the appellant granted exclusive license to use goods to the client without transferring possession or control. The client could only use assets for specified oncological research purposes and could not remove, assign, or license goods to others. Since the transaction constituted deemed sale under sales tax/VAT provisions due to transfer of right to use goods, service tax was not attracted. The demand was set aside and appeal allowed. en-us Fri, 09 Feb 2024 00:00:00 +0530 Sat, 10 Feb 2024 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449365 CESTAT Allahabad held that service tax was not applicable on transfer of right to use laboratory infrastructure. The tribunal found that the appellant granted exclusive license to use goods to the client without transferring possession or control. The client could only use assets for specified oncological research purposes and could not remove, assign, or license goods to others. Since the transaction constituted deemed sale under sales tax/VAT provisions due to transfer of right to use goods, service tax was not attracted. The demand was set aside and appeal allowed. Case-Laws Service Tax Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449365