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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)
T T Krishnamachari And Co.
Respondent / Defendant
Commissioner of GST and Central Excise
Dispute Summary
The appellant firm, dealing in consumer durables and healthcare products, was assessed service tax on royalty income received for allowing its group companies to use its 'TTK' logo. The appellant argued that since the logo is registered as an artistic work under the Copyright Act, 1957, it qualifies for exemption. The Tribunal allowed the appeal, finding that the demand was unsustainable and citing relevant exemptions and prior judicial decisions.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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