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The Commissioner Central Excise Meerut Versus M/s. BDA Pvt. Ltd.

Service Tax under the category of Intellectual Property Right service - Assessee are the Brand Owner of IFML and M/s. Pilkhani is a job worker manufacturing IMFL on behalf of the assessee and the amount retained by the assessee is the business profit not liable to be taxed under the Finance Act, 1994 under the category of Intellectual Property service - Apex Court dismissed the revenue appeal against the order of tribunal [2015 (6)586 - CESTAT NEW DELHI] as devoid of any merit, dismissed - d .....

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