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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)
Indian Farmers Fertilizer Co-operative Ltd.
Respondent / Defendant
Commissioner Of Central Excise
Dispute Summary
The appellant, IFFCO, challenged the demand for service tax on payments made to HALDOR TOPSOE of Denmark. The dispute centered on whether the payment was for taxable consulting engineer services or merely for the licensing of 'know-how' and technical information. The Tribunal held that since the agreement was composite, the consideration must be bifurcated, with only the portion related to technical assistance being subject to service tax.
Outcome / Ruling
remanded
Verdict Document PDF URL
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