As personally viewed: The sum -up of the AAR 's view, as tried and borne out by the top lines (which read- "No Service tax could be levied if there was a transfer of right to use goods irrespective of the fact that the transfer was non-exclusive" ), is somewhat confusing. Instead, preferably, the exact wording as employed in the enactment itself may have had to be stuck to, to enable anyone to have a better understanding of what the authority has , in its wisdom, read and interpreted , in one's conviction rightly so, in taxpayer's favor.
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