Transfer of Sugar Export Rights Classified as Goods Sale, Not Service; Service Tax Not Applicable.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Nature of activity - Service or sale - transfer of "rights and privilege of export of sugar quota" - The transaction in question regarding sale of rights and privilege of export of sugar quota is sale of goods and no service is involved - AT....