https://www.taxtmi.com/caselaws?id=221315 An unregistered trademark may still enjoy legal protection under the Trade Marks Act, 1999, including rights against passing off, so its unregistered status in India does not by itself exclude service tax exposure on intellectual property-related licence fees. Relying on Sections 11(3) and 27(2), the Tribunal treated the appellant's challenge as not strong enough for complete waiver of pre-deposit in the service tax dispute. Complete waiver was refused, and the appellant was directed to pre-deposit 50% of the tax demanded, with the balance pre-deposit and recovery stayed pending disposal of the appeal. en-us Tue, 07 Aug 2012 00:00:00 +0530 Tue, 05 Mar 2013 10:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221315 An unregistered trademark may still enjoy legal protection under the Trade Marks Act, 1999, including rights against passing off, so its unregistered status in India does not by itself exclude service tax exposure on intellectual property-related licence fees. Relying on Sections 11(3) and 27(2), the Tribunal treated the appellant's challenge as not strong enough for complete waiver of pre-deposit in the service tax dispute. Complete waiver was refused, and the appellant was directed to pre-deposit 50% of the tax demanded, with the balance pre-deposit and recovery stayed pending disposal of the appeal. Case-Laws Service Tax Tue, 07 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221315