Transfer of right to use brewery license not subjected to service tax: CESTAT Delhi

Tripti Alcobrew Pvt Ltd Vs Commissioner of Central Excise & CGST (CESTAT Delhi) CESTAT Delhi held that on transfer of right to use the brewery license, deemed sale had taken place, accordingly, the consideration received cannot be subjected to service tax. Thus, service tax is not leviable on such transfer. Facts- A Lease Deed was executed between the appellant and Skol Breweries Limited for renting of land, building, plant and machinery by the appellant to Skol. The appellant discharged service tax liability under the head “renting of immovable property” services. A License Agreement ...