https://www.taxtmi.com/caselaws?id=253558 Writ jurisdiction should not be used to bypass the statutory tax appellate structure where a service tax dispute turns on classification and disputed facts. The challenge concerned levy of service tax on royalty for permitting use of a logo, requiring determination of whether the logo was used as an artistic work or as a trade mark and whether the payment fell within the taxable service definition under the Finance Act, 1994. Because the controversy depended on the agreement, the nature of use, and the character of the consideration, and an alternative remedy existed, the writ petition seeking prohibition against recovery was not maintainable. en-us Mon, 17 Nov 2014 00:00:00 +0530 Sat, 05 Mar 2016 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253558 Writ jurisdiction should not be used to bypass the statutory tax appellate structure where a service tax dispute turns on classification and disputed facts. The challenge concerned levy of service tax on royalty for permitting use of a logo, requiring determination of whether the logo was used as an artistic work or as a trade mark and whether the payment fell within the taxable service definition under the Finance Act, 1994. Because the controversy depended on the agreement, the nature of use, and the character of the consideration, and an alternative remedy existed, the writ petition seeking prohibition against recovery was not maintainable. Case-Laws Service Tax Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253558