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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, Delhi-II
Respondent / Defendant
M/s. Future Brands Ltd
Dispute Summary
The Commissioner of Service Tax appealed against an order that dropped show cause notices alleging non-payment of service tax on the 'right to use' component of a Trademark License Agreement for the brand 'Ajile'. The Tribunal examined whether the exclusive nature of the license qualified as a 'deemed sale' under constitutional provisions. It ultimately held that since the license was exclusive, it fell within the meaning of 'transfer of right to use,' and thus service tax could not be levied.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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