https://www.taxtmi.com/caselaws?id=772482 An exclusive worldwide right to use a trademark for 99 years, coupled with restrictions on the transferor's own use and re-licensing, was treated as a transfer of the right to use goods and not a mere temporary licence; service tax was therefore not leviable on the royalty and the demand failed. However, refund of tax paid after the novation agreement was denied because the claimant did not prove that the incidence of tax had not been passed on, so the doctrine of unjust enrichment barred refund and the rejection was sustained. en-us Fri, 06 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772482 An exclusive worldwide right to use a trademark for 99 years, coupled with restrictions on the transferor's own use and re-licensing, was treated as a transfer of the right to use goods and not a mere temporary licence; service tax was therefore not leviable on the royalty and the demand failed. However, refund of tax paid after the novation agreement was denied because the claimant did not prove that the incidence of tax had not been passed on, so the doctrine of unjust enrichment barred refund and the rejection was sustained. Case-Laws Service Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772482