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Case Lawsuit Title
*
Case / Trial ID Number
Jurisdiction Code
*
us
in
upc
eu
Category
*
Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
T T Krishnamachari And Co
Respondent / Defendant
Commissioner of GST and Central Excise
Dispute Summary
The Appellant, engaged in trading and distribution of consumer durables and health care products, was charged service tax on royalty received for using its logo "TTK" across group companies. The Department argued the logo functioned as a Trademark (IPR Service), while the Appellant contended it was registered as an artistic work under the Copyright Act, exempting it from IPR service tax. The Tribunal set aside the impugned order in favor of the Appellant.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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