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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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us
in
upc
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Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
M/S. Munjal Showa Limited
Respondent / Defendant
Commissioner Of Central Excise & St, Delhi (Gurgaon)
Dispute Summary
M/S. Munjal Showa Limited challenged demands for service tax levied on royalty payments made to M/s. Showa Corporation, Japan, concerning the transfer of technical know-how and IP rights (Patent, Utility model, Brand Service, Design, Trademark). The Tribunal ruled that since the relevant trademarks and designs were not registered in India under Indian law at the time, the services did not fall under IPR service as defined by the Finance Act, 1994. Furthermore, since the agreement was executed before the levy came into force, the demand was unsustainable.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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