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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 Bangalore - I
Dispute Summary
The appeal challenged the imposition of service tax under the 'Intellectual Property Right' category on payments made by HAL to BAE System for technical knowhow and assistance related to aircraft manufacturing. The Tribunal ruled that since the contract involved a temporary transfer of technology, it did not fall under the definition of IPR services chargeable to service tax.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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