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Case Lawsuit Title
*
Case / Trial ID Number
Jurisdiction Code
*
us
in
upc
eu
Category
*
Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
T T Krishnamachari And Co
Respondent / Defendant
Commissioner of GST and Central Excise
Dispute Summary
The appeal concerned the non-payment of service tax on royalty charges received by M/s. T.T. Krishnamachari & Co. from group companies for using the 'TTK' logo. The Department alleged that the logo was used as a Trademark, attracting IPR Service Tax. The Appellant argued that the logo was registered as an artistic work under the Copyright Act and thus exempt.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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