https://www.taxtmi.com/caselaws?id=773934 The Tribunal ruled in favor of the appellant, holding that the endorsement of brewery license to a third party constituted a "deemed sale" under Article 366(29A)(d) of the Constitution rather than a taxable service under "renting of immovable property." The Tribunal found that the License Agreement transferred the right to use the brewery license with exclusive control for four years, distinct from the separate Lease Deed for physical property. Since the transaction qualified as a deemed sale, the consideration received under the License Agreement was not liable to service tax. The Tribunal set aside the Commissioner's demand and allowed the appeal with consequential relief. en-us Fri, 06 Jun 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773934 The Tribunal ruled in favor of the appellant, holding that the endorsement of brewery license to a third party constituted a "deemed sale" under Article 366(29A)(d) of the Constitution rather than a taxable service under "renting of immovable property." The Tribunal found that the License Agreement transferred the right to use the brewery license with exclusive control for four years, distinct from the separate Lease Deed for physical property. Since the transaction qualified as a deemed sale, the consideration received under the License Agreement was not liable to service tax. The Tribunal set aside the Commissioner's demand and allowed the appeal with consequential relief. Case-Laws Service Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773934