https://www.taxtmi.com/caselaws?id=465124 The CESTAT allowed the appeal, holding that the transaction constituted a deemed sale involving transfer of the right to use goods, not a taxable service. Under the asset licensing agreement, the appellant granted the customer exclusive possession and uninterrupted right to use the goods, including protection of such rights even in case of subsequent transfer by the appellant. As the incidents of "transfer of right to use" under sales tax law were fully satisfied and VAT/Sales Tax was duly discharged, the activity fell outside the ambit of service tax. The impugned demand was set aside. en-us Fri, 06 Aug 2021 00:00:00 +0530 Sun, 07 Dec 2025 20:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465124 The CESTAT allowed the appeal, holding that the transaction constituted a deemed sale involving transfer of the right to use goods, not a taxable service. Under the asset licensing agreement, the appellant granted the customer exclusive possession and uninterrupted right to use the goods, including protection of such rights even in case of subsequent transfer by the appellant. As the incidents of "transfer of right to use" under sales tax law were fully satisfied and VAT/Sales Tax was duly discharged, the activity fell outside the ambit of service tax. The impugned demand was set aside. Case-Laws Service Tax Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465124