educational services Archives

Delhi High Court grants permanent injunction to Triumphant Institute of Management Education (P) Ltd. for its mark “T.I.M.E.” against “T.I.M.E. Tirupati”

“Viewed from the perspective of initial impression conveyed by defendant’s mark on the mind of consumer of average intelligence and imperfect recollection, if a court crosses such consumer’s mind as to whether market is not the same as, or associated with, the mark of plaintiff, which is seen earlier in point of time, “likelihood of confusion” and “likelihood of association”, within the meaning of Section 29(2)(b) of the Trade Marks Act, 1999 necessarily exists.”

Cases Reported SCC Weekly

2022 SCC Vol. 10 Part 4

Civil Procedure Code, 1908 — Or. 12 R. 6 — Grant of relief on the basis of admission — When

Appellate Authority for Advance Ruling (Maharashtra)

Advance Rulings Case Briefs

Providing medical education and health care services through a hospital amount to business; Maharashtra Appellate Authority for Advance Ruling upholds

The service of medical education falls under the category of “educational institution” as defined under the GST law, and accordingly, it was held that the medical education services provided by the appellant to the students will attract nil rate of GST. Further, as the appellant’s hospital is engaged in providing diagnosis and treatment of the patients, hence, their services can be termed as “health care services”, and accordingly held that the said services will be exempt from the payment of GST.