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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)
Hindustan Aeronautics Limited
Respondent / Defendant
Commissioner of Central Excise & CGST, Lucknow
Dispute Summary
Hindustan Aeronautics Limited appealed a demand for Service Tax, interest, and penalty levied by the Commissioner of Central Excise & CGST. The department treated payments made to foreign vendors for manuals, software, and license fees related to aircraft manufacturing/repair as taxable services (Transfer of IP Rights). The Tribunal ruled in favor of HAL, finding that these amounts were merely amortization costs for intangible assets and not consideration for services received.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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