Service tax not leviable when exclusive license to use trademark is granted

Commissioner of Service Tax Vs Future Brands (CESTAT Delhi)

Held that in case of Trademark License Agreement an exclusive license to use the trademark is granted and hence the same is covered within the phrase “transfer of right to use the goods” and hence not leviable to service tax.

Facts-

The show cause notices had been issued to M/s. Future Brands Ltd alleging therein that the respondent had not paid service tax on the “right to use” com

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