Aerospace/Mechanical — India Patent Cases
3 decisions indexed
Page 1 of 1 · 3 total
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.
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.
ITW GSE APS v.Dabico Airport Solutions Pvt Ltd
The plaintiffs filed an application seeking the appointment of a Local Commissioner to visit the premises of the defendants, inspect their Preconditioned Air Units (PCAs), and audit related accounts to demonstrate infringement of Patent IN 330145. The court dismissed the application, holding that the prayers were misconceived and did not meet the strict criteria required for appointing a commissioner under Order XXVI Rule 10A of the CPC.
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