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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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us
in
upc
eu
Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
Commissioner Of Central Excise
Respondent / Defendant
H.K. Rolling Mills Engg. P. Ltd.
Dispute Summary
The Revenue appealed against a decision regarding whether H.K. Rolling Mills Engg. P. Ltd. was liable to pay Service Tax on license fees collected for using Thermex Cooling System technology. The Tribunal found that since the respondents were providing technical expertise, assistance, and supervision related to the patented technology, they were rendering engineering services under the Finance Act, 1994.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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