2015 (11) TMI 1585 - SCH - Central Excise

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) TMI 586 - CESTAT NEW DELHI as devoid of any merit dismissed - decided in favor of assessee.

Summary

The Supreme Court dismissed an appeal against a judgment by the Customs Excise & Service Tax Appellate Tribunal in a Service Tax Appeal. The appeal was found to be devoid of merit and was dismissed.