Authorities can’t have control over any amount paid as deposit or pre-deposit during investigation: CESTAT
CESTAT further held that amount deposited by assessee during investigation could not be retained after demand of excise was set aside.
P. Dinesha Member (Judicial)
Service tax not payable on use of trade marks not registered under Indian law: CESTAT
Intellectual property not registered in India do not constitute ‘intellectual property rights’ within the meaning of Section 65(55a) of the Finance Act, 1994 and the related services are not ‘intellectual property services’ within the meaning of Section 65 (55b) of the Finance Act, 1954.