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1. Service tax liability on Domain Names - The transaction in domain name is a transaction in property in the goods and amounts to transaction of sale of goods - Domain...

2. Royalty receipt - domain registration services - Domain names serve to identify such internet resources with a text base label that is easier to memorise than the...

3. SSI Exemption - Use of third party trademarks - whether marks have to be treated as trade name or brand names belonging to other persons - Held Yes - AT

4. SSI Exemption - use of Brand/Trade mark or others - as long as assignment stands the assessee using the brand name is eligible for the benefit of SSI exemption notification - AT

5. Benefit of SSI Exemption - Use of Brand name of others - German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18.06.1996...

6. 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...

7. Use if brand nanme on Gold jewellery - distinction between brand name and house mark - In the case the medallions of gold/silver only the house mark “MMTC Logo” is...

8. Income accrued in India - Royalty receipts - as the appellant/assessee is only acting as a Registrar and thus offering its services to its customers for having their...

9. Infringement of trademark - Domain name www.tatainfotech.in - defendant got the impugned domain name registered deliberately in bad faith, in the hope of being able to...

10. Franchisee service - registration of website domain names - Reverse charge mechanism - no service tax is leviable under the franchise service - AT