M/S. Munjal Showa Limited v.Commissioner Of Central Excise & St, Delhi (Gurgaon)
Custom, Excise & Service Tax Tribunal · ST/610-613/2012-DB & ST/743/2012-DB
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.