It is to apprise you about an important decision by the Tribunal in the case of Skol Breweries Limited v. CCE & CST 2020 (11) TMI 391-CESTAT Bangalore. The Tribunal was dealing with the exigibility of Service Tax (‘ST’) on acquisition of Trademark by the Appellant by way of assignment from a foreign entity.
Source: Permanent Transfer of IPR – GST & Service Tax Implications
Contribution by Yogesh Gaba of GABA & CO.
