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    <title>2024 (6) TMI 1520 - CESTAT ALLAHABAD</title>
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    <description>CESTAT held that the transaction under the Asset Licensing Agreement constituted a deemed sale by transfer of exclusive right to use goods to the customer; the appellant had discharged VAT/Sales Tax and the VAT assessment had treated it as transfer of right to use. Because exclusive possession and undisturbed right to use were granted, service tax did not apply. The impugned order was set aside and the appeal allowed.</description>
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      <description>CESTAT held that the transaction under the Asset Licensing Agreement constituted a deemed sale by transfer of exclusive right to use goods to the customer; the appellant had discharged VAT/Sales Tax and the VAT assessment had treated it as transfer of right to use. Because exclusive possession and undisturbed right to use were granted, service tax did not apply. The impugned order was set aside and the appeal allowed.</description>
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