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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)
Prabhu Soap Works
Respondent / Defendant
The Commissioner of GST and Central Excise
Dispute Summary
Prabhu Soap Works challenged the department's demand for service tax levied on notional interest, arguing that permitting its wife's concern to use its registered brand names did not constitute a taxable Intellectual Property Service. The Tribunal found that since no consideration was charged for the alleged IPR service, the departmental assessment based on notional interest and cost-based valuation was unsustainable. Consequently, the appeal was allowed.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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