Arctic
Invent
Case Registry
Dashboard
Case Explorer
Back to Explorer
Update Case Entry
Manually curate individual case documents inside the PostgreSQL engine.
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)
Pfizer Ltd.
Respondent / Defendant
Commissioner Of Central Excise
Dispute Summary
The appellant (a medicament manufacturer) entered into an agreement with Pfizer Inc. to receive technical know-how and use patented technology for manufacturing pharmaceuticals. The Department levied Service Tax on payments made to Pfizer, classifying it as 'engineering consultancy'. The Tribunal ruled that since the transaction was a license/transfer of intellectual property know-how, not professional engineering advice, the levy of Service Tax was unwarranted.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
Cancel
Update Case