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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 Service Tax, Kolkata
Respondent / Defendant
M/s. McLeod Russel (India) Limited
Dispute Summary
The Revenue appealed an order dropping demands for Service Tax on royalties paid by M/s. McLeod Russel (India) Limited to a foreign company for using licensed trademarks and patents related to tea production. The Tribunal held that since the trade marks and patents were not registered in India, they did not qualify as Intellectual Property Rights under Indian law 'for the time being in force', thus making the royalty payment non-taxable.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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