Executive Summary
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.
Practitioner Note
This case demonstrates the evidentiary and procedural standards applied in trademark matters before Custom, Excise & Service Tax Tribunal. Understanding the court's reasoning in T T Krishnamachari And Co vs Commissioner of GST and Central Excise is valuable context for structuring arguments or assessing risk in similar proceedings.
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