TMI Blog2018 (2) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... ame is fulfilling the legal requirements, cannot be appreciated. As long as it is legally not recognised by a process under the Act, the same cannot be considered as recognised by the law. Circular dated 17.09.2004 of CBEC clarifies that IPRs covered under Indian law in force at present alone are chargeable to service tax. In fact, the clarification supports appellants. Appeal allowed - decided in favor of appellant. - ST/00244 to 00246/2011, ST/00578/2011 & ST/00273/2012 - 42942-42946/2017 - Dated:- 16-11-2017 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri B. Ravichandran, Member (Technical) For the Appellant - Shri Joseph Prabhakar, Adv. For the Respondent - Ms. P. Hemavathy, Commr. (AR) ORDER Per: B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (AR) for the Revenue submitted that the Trademark used by the appellants were in pursuance of an agreement. It is not legally required for the Trademark to be registered under Trademarks Act for recognition. Even, unregistered Trademark are recognised by Indian law and as such, the assertion of the appellants that the Trademark is not protected by the Indian law and cannot be considered as covered by any law for the time being in force in India, is not correct. The Revenue further contested that provision of law. Trademarks Act, 1999 is very clear that a Trademark used in relation to goods and services, for the purpose of indicating the connection between the person using that mark, is sufficient enough for recognition. Reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies Ltd Vs Commissioner reported in 2016 (44) S.T.R. 82 (Tribunal); (d) M/s. Rochem Separation Systems (India) Pvt. Ltd. Vs Commissioner reported in 2015 (39) S.T.R. 112 (Tribunal); (e) M/s. Tata Consultancy Services Ltd. Vs Commissioner reported in 2016 (41) S.T.R. 121 (Tribunal); and (f) M/s. Whirlpool of India Ltd. Vs Commissioner reported in 2016-VIL-57-CESTAT-DEL-ST. 6. The ratio applied in the above decisions are to the effect that to be categorised for service tax purposes under Intellectual Property Rights, such right should have been registered with the Trademark/Patent Authority. In case, the said right is not recognised, by the statutory authorities in India, as per the law time being in force, then the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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