The Principal Commissioner, Central Goods & Service Tax, Commissionereate, Meerut Versus M\/s Bajaj Hindusthan Sugar Ltd.
Service Tax
2018 (4) TMI 1398 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 19-9-2017
E\/70503\/2017-EX[SM] – 70765\/2018
Service Tax
Mr. Anil Choudhary, Member (Judicial)
\nShri Pradeep Kumar Dubey (Supdt.) AR for Appellant
\nShri Shubham Agrawal (Advocate) for Respondent
\nPer: Anil Choudhary
\n The issue in this appeal is whether the transaction being transfer of “rights and privilege of export of sugar quota” by the respondent assessee on receipt of consideration, whether the same is a service or goods.
\n2. Heard the parties.
\n3. We find from the impugned Order-in-Appeal that the Learned Commissioner (Appeals) have placed reliance on the ruling of Hon'ble Supreme Court in Vikas Sales Corporation and another v\/s Commissioner of Commercial Taxes, (1996) 4 SCC 433, wherein the issue before the Court was whether the transfer of REP licenc<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ods which can be imported on its basis, this commands a value and is treated as such. This is because it enables its holder to import goods which he cannot do otherwise. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n where prize-winning lottery tickets are freely available for sale. (As a matter of fact, clandestine sale of the prize-winning lottery ticket for conversion of black money into white is not completely unknown!) In buying the prize-winning lottery ticket the purchaser would pay the consideration for the value that the piece of paper has acquired and in that situation we fail to see how that ticket can be described as anything else but “goods”. If any more analogies are to be given one might compare DEPB with prepaid meal tickets or prepaid petrol coupons or accumulated flying miles. A meal ticket, a petrol coupon or flying miles credit has its own intrinsic value. If permitted free transferability those would soon become market commodities and would be sold and bought for their value as “goods”. In light of the discussions made above, the two questions framed at the beginning of the judgment are to be answered as follows: The Constitution Bench decision in Sunrise does not alter the pos<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Principal Commissioner, Central Goods & Service Tax, Commissionereate, Meerut Versus M\/s Bajaj Hindusthan Sugar Ltd.Service Tax2018 (4) TMI 1398 – CESTAT ALLAHABAD – TMICESTAT ALLAHABAD – ATDated:- 19-9-2017E\/70503\/2017-EX[SM] – 70765\/2018Service TaxMr. Anil Choudhary, Member (Judicial) Shri Pradeep Kumar Dubey (Supdt.) AR for Appellant Shri Shubham Agrawal (Advocate) for Respondent Per: Anil Choudhary The … Continue reading “The Principal Commissioner, Central Goods & Service Tax, Commissionereate, Meerut Versus M\/s Bajaj Hindusthan Sugar Ltd.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11586","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11586"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11586\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. The said ruling was again followed by a full Bench of Hon'ble Supreme Court in Yasha Overseas v\/s Commissioner of Sales Tax and others, alongwith other appeals, reported in (2008) 8 SCC 681, wherein the Hon'ble Supreme Court was considering the ruling in the case of Vikas Sales Corporation v\/s CCT, by the earlier Bench holding that the transfer of an import licence called as REP licence granted under the 1992-1997 Exim policy was exigible to sales tax, is impliedly overruled by the Constitution Bench decision in M\/s Sunrise Associates versus Government of NCT of Delhi that held that lottery tickets where actionable claims and where, therefore, excluded from the definition of goods under the Sales Tax Act and hence the sale of lottery tickets was not subject to sales tax, and the earlier Two Judge Bench deci<\/p>\n
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