No Service tax could be levied if there was a transfer of right to use goods irrespective of the fact that the transfer was non-exclusive


Last updated: 21 March 2016

Court :
Hon’ble Authority, New Delhi

Brief :
The transaction in question qualified as a transfer of right to use goods and, consequently, be outside definition of ‘service’ under Section 65B(44) of the Finance Act and no Service tax could be levied on such transaction.

Citation :
Advance Rulings (CE, C & ST), New Delhi in the case of SICPA India (P.) Ltd. [(2016) 67 taxmann.com 142 (AAR - New Delhi)]

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Bimal Jain
Published in Service Tax
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