Defendant Favorable
at Custom, Excise & Service Tax Tribunal
5 defendant favorable decisions from Custom, Excise & Service Tax Tribunal.
Defendant Favorable Decisions
5 cases | Page 1 of 1
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.
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.
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.
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.
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