Business Transfer Agreements having a non-compete clause cannot be classified as Declared Service for demanding Service Tax

Naveen Chava Vs Commissioner of Central Tax (CESTAT Bangalore) Introduction: In a recent ruling by the Hon’ble CESTAT, Bangalore, in the case of Naveen Chava Vs Commissioner of Central Tax, the classification of business transfer agreements (BTA) with a non-compete clause as Declared Service for demanding Service Tax was deliberated. This article delves into the facts, issues, and the key findings of the case. The Hon’ble CESTAT, Bangalore, in the case of Naveen Chava v. Commissioner of Central Tax [Service Tax Appeal No. 20013 of 2021 dated January 30, 2024], held that in the current case...