Custom, Excise & Service Tax Tribunal
26 cases · page 1 of 1
T T Krishnamachari And Co. v.Commissioner of GST and Central Excise
The appellant firm, dealing in consumer durables and healthcare products, was assessed service tax on royalty income received for allowing its group companies to use its 'TTK' logo. The appellant argued that since the logo is registered as an artistic work under the Copyright Act, 1957, it qualifies for exemption. The Tribunal allowed the appeal, finding that the demand was unsustainable and citing relevant exemptions and prior judicial decisions.
T T Krishnamachari And Co. v.Commissioner of GST and Central Excise
The appellant, T.T. Krishnamachari & Co., challenged demands raised by the Department regarding service tax on royalty income received for allowing group companies to use their registered logo 'TTK'. The dispute centered on whether this usage constituted a taxable Intellectual Property Right (IPR) service or was exempt under copyright law.
T T Krishnamachari And Co v.Commissioner of GST and Central Excise
The appeal concerned the non-payment of service tax on royalty charges received by M/s. T.T. Krishnamachari & Co. from group companies for using the 'TTK' logo. The Department alleged that the logo was used as a Trademark, attracting IPR Service Tax. The Appellant argued that the logo was registered as an artistic work under the Copyright Act and thus exempt.
T T Krishnamachari And Co v.Commissioner of GST and Central Excise
The Appellant challenged demands raised by the Department regarding non-payment of service tax on royalty charges collected from group companies for using the "TTK" logo. The Department argued that the logo was used as a Trademark, attracting IPR Service Tax. The Appellant contended that the logo was registered as an artistic work under the Copyright Act and thus exempt.
T T Krishnamachari And Co v.Commissioner of GST and Central Excise
The Appellant, engaged in trading and distribution of consumer durables and health care products, was charged service tax on royalty received for using its logo "TTK" across group companies. The Department argued the logo functioned as a Trademark (IPR Service), while the Appellant contended it was registered as an artistic work under the Copyright Act, exempting it from IPR service tax. The Tribunal set aside the impugned order in favor of the Appellant.
T T Krishnamachari And Co v.Commissioner of GST and Central Excise
The Appellant challenged demands raised by the Department regarding non-payment of service tax on royalty charges collected from group companies for using the "TTK" logo. The Department argued that the logo was used as a trademark, attracting IPR Service Tax. The Appellant contended that the logo was registered as an artistic work under the Copyright Act and thus exempt.
T T Krishnamachari And Co v.Commissioner of GST and Central Excise
The Appellant challenged demands raised by the Department regarding non-payment of service tax on royalty charges collected from group companies for using the "TTK" logo. The Department argued that the logo was used as a Trademark, attracting IPR Service Tax. The Appellant contended that the logo was registered as an artistic work under the Copyright Act and thus exempt.
T T Krishnamachari And Co v.Commissioner of GST and Central Excise
M/s. T.T. Krishnamachari & Co appealed against demands for service tax on royalty charges collected by group companies for using their logo "TTK". The Department argued that the logo was used as a Trademark, attracting IPR Service tax. The Appellant contended that the logo was registered as an artistic work under Copyright Act and thus exempt from service tax.
T T Krishnamachari And Co v.Commissioner of GST and Central Excise
The Appellant challenged demands raised by the Department regarding non-payment of service tax on royalty charges received for using the "TTK" logo. The Department argued that the logo was used as a Trademark, attracting IPR Service Tax. The Appellant contended that the logo was registered as an artistic work under the Copyright Act and thus exempt.
Hindustan Aeronautics Limited v.Commissioner of Central Excise Bangalore - I
The appeal challenged the imposition of service tax under the 'Intellectual Property Right' category on payments made by HAL to BAE System for technical knowhow and assistance related to aircraft manufacturing. The Tribunal ruled that since the contract involved a temporary transfer of technology, it did not fall under the definition of IPR services chargeable to service tax.
Divya Novelty v.Commissioner of Customs, Mundra
Divya Novelty appealed against the absolute confiscation and penalties imposed by Customs for importing shoes bearing famous brand names (NIKE, ADIDAS, etc.), which were deemed counterfeit. The Tribunal found that since the required procedure under IPR Enforcement Rules was not followed, the goods could not be held prohibited for confiscation. Furthermore, the valuation method used by the Revenue was deemed illegal.
Hindustan Aeronautics Limited v.Commissioner of Central Excise & CGST, Lucknow
Hindustan Aeronautics Limited appealed a demand for Service Tax, interest, and penalty levied by the Commissioner of Central Excise & CGST. The department treated payments made to foreign vendors for manuals, software, and license fees related to aircraft manufacturing/repair as taxable services (Transfer of IP Rights). The Tribunal ruled in favor of HAL, finding that these amounts were merely amortization costs for intangible assets and not consideration for services received.
Prabhu Soap Works v.The Commissioner of GST and Central Excise
Prabhu Soap Works challenged the department's demand for service tax levied on notional interest, arguing that permitting its wife's concern to use its registered brand names did not constitute a taxable Intellectual Property Service. The Tribunal found that since no consideration was charged for the alleged IPR service, the departmental assessment based on notional interest and cost-based valuation was unsustainable. Consequently, the appeal was allowed.
Fives Combustion Systems P Ltd v.Vadodara-I
The appellant challenged the demand raised by the revenue regarding royalty payments made for technical knowhow supplied by a foreign company. The core issue was whether this payment constituted a taxable intellectual property service under Indian law, given that the service provider was not governed by any Indian law.
Manish Vanigota v.Commissioner of Customs Nagpur
The appeal challenged the absolute confiscation of goods and penalties imposed by the Commissioner of Customs, Nagpur. The case involved various consignments containing prohibited items, including those infringing intellectual property rights, cosmetics, and pharmaceutical products. The Tribunal set aside several penalties, finding that the adjudicating authority failed to elaborate on the specific prescriptions violated.
M/s Shri Gorakh Bhandar v.Commissioner, Customs-New Delhi
The appellant, M/s Shri Gorakh Bhandar, appealed against an order where the Commissioner of Customs upheld the confiscation of imported shoes bearing the United Colors of Benetton (UCB) logo and imposed penalties. The Tribunal found that the goods were counterfeit, infringed UCB's trademark rights, and therefore constituted prohibited goods liable for absolute confiscation.
Commissioner Of Service Tax, Kolkata v.M/s. McLeod Russel (India) Limited
The Revenue appealed an order dropping demands for Service Tax on royalties paid by M/s. McLeod Russel (India) Limited to a foreign company for using licensed trademarks and patents related to tea production. The Tribunal held that since the trade marks and patents were not registered in India, they did not qualify as Intellectual Property Rights under Indian law 'for the time being in force', thus making the royalty payment non-taxable.
Kalki Industries v.Commissioner of Central Excise, Mumbai-V
Kalki Industries appealed against an excise order demanding duty, interest, and penalty based on alleged evasion of central excise duty by wrongly availing SSI exemption. The core issue was whether the appellant, having acquired the rights to the 'KALKI' trade mark, was entitled to the benefit of SSI exemption.
Indulge Sign And Graphics v.Commissioner, Customs-New Delhi
The appellant challenged the confiscation and penalty imposed by the Adjudicating Authority on imported LED Module Lights bearing the 'Samsung' brand. The core dispute revolved around whether the goods were counterfeit and if the customs department followed the strict procedural timelines mandated by the IPR Enforcement Rules, 2007.
Commissioner of Service Tax, Delhi-II v.M/s. Future Brands Ltd
The Commissioner of Service Tax appealed against an order that dropped show cause notices alleging non-payment of service tax on the 'right to use' component of a Trademark License Agreement for the brand 'Ajile'. The Tribunal examined whether the exclusive nature of the license qualified as a 'deemed sale' under constitutional provisions. It ultimately held that since the license was exclusive, it fell within the meaning of 'transfer of right to use,' and thus service tax could not be levied.
M/S. Munjal Showa Limited v.Commissioner Of Central Excise & St, Delhi (Gurgaon)
M/S. Munjal Showa Limited challenged demands for service tax levied on royalty payments made to M/s. Showa Corporation, Japan, concerning the transfer of technical know-how and IP rights (Patent, Utility model, Brand Service, Design, Trademark). The Tribunal ruled that since the relevant trademarks and designs were not registered in India under Indian law at the time, the services did not fall under IPR service as defined by the Finance Act, 1994. Furthermore, since the agreement was executed before the levy came into force, the demand was unsustainable.
Chambal Fertilizers And Chemicals Ltd v.C.C.E., Jaipur I
The appellant, engaged in fertilizer manufacturing, was assessed service tax on agreements with foreign service providers for design and consultancy services. The Department argued these fell under IPR services. The Tribunal ruled that since the technical know-how and engineering designs were not recognized as IPR under any Indian law at the time of the agreement, there was no taxable IPR service.
Custom, Excise & Service Tax Tribunal v.M/S Brightpoint India Pvt. Ltd.
Revenue appealed an order regarding the recovery of demurrage and detention charges from a patent holder (Shri S. Ramkumar) who had executed a bond during customs clearance suspension due to alleged infringement by dual SIM mobile phones. The Tribunal dismissed the appeal, holding that the Commissioner (Appeals)' order was correct in allowing the enforcement of the bond for recovering these ancillary liabilities.
R.M. Dhariwal (Huf) v.Commissioner Of Central Excise, Pune-III
The appellant challenged an order confirming a demand for Rs.64,17,003/- based on providing scientific/technical consultancy services related to the use of the 'Manikchand' brand and its formulae. The appellant argued that the transfer of intellectual property rights (trade name and formulae) was covered under service tax from September 2004, making the demand for the prior period unsustainable.
M/S. Hero Honda Motors Ltd. v.Commissioner Of Service Tax
Hero Honda appealed a Service Tax order confirming tax liability based on the Revenue's view that permitting third parties (BPCL, Tide Water, Savita Chemicals) to use its trade marks ('Hero Honda', 'Hero Honda 4T') constituted taxable Intellectual Property Services. The Tribunal ultimately ruled that the demand was largely barred by limitation because there was no evidence of suppression or malafide intent on the part of the appellant.
M/S. Sunbeam Exports v.Commissioner Of Customs (Export) Nhava Sheva
M/S. Sunbeam Exports appealed an order where the Commissioner confiscated and imposed penalties on goods (printed books) destined for Nigeria. The seizure was based on the violation of the Copyright Act, 1957, because some books were marked 'For sale in India, Pakistan, Bangladesh, Nepal and Sri Lanka only'.
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