Home Highlights April 2014 Year 2014 This

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1. Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT

2. SSI Exemption - use of Brand Name of other person - The appellant is using brand name which is also used by other family members cannot be said that the appellant is...

3. SSI exemption - use of brand name of others - if the person who is using the brand name of another firm where he is a Director, Partner or Proprietor then it cannot be...

4. SSI exemption - use of brand name of others - The appellant is fixing the brand name “Autopal” on the said goods, though the said brand name is registered in the name of...

5. Demand of duty on Branded jewellery - appellant stopped using the brand name Tanishq and started using the mark Q and I and the jewellery were cleared and sold in the...

6. Nature of expenses on Technical know-how fee - such technical know-how was used for the purpose of manufacturing the existing items - held as revenue expenditure - HC

7. SSI exemption - brand name/trade name - manufacture of Aqua Products - MBL were using the Brand name/Trade mark of another person (MVF) on their products and hence they...

8. Levy of Service Tax - Intellectual Property Service - permission granted to the CBUs / TMUs to affix the brand name / trade name belonging to them on the IMFL...

9. Related persons – assessable value – Merely because ice cream was manufactured using brand name acquired by HLL and entire product was sold to BILIL/HLL, that did not...

10. SSI exemption - use of brand name of others - it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce...

11. SSI exemption - If the use of the brand name or trade name is not intended for the purpose of indicating a connection in the course of trade between such specified goods...

12. SSI Exemption - use of same brand name - All the assessees become owner of Vivek brand, accordingly it cannot be said that any of the assessees against when demand was...

13. SSI Exemption - Use of third party brand name - permission to use the brand name by the brand name owner shall not make the respondent owner of the brand name - benefit...

14. SSI exemption - Use of old shareholder's brand name - if the brand name were owned and used by the same company under the old management there is no need of transfer...

15. SSI exemption upto 10 lakhs - Notification 6/2005-S.T. - brand name - The contention that when the service recipient is the owner of brand name then how can the Noticee...