2024 (12) TMI 608

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....ppeal impugned order dated 31.10.2016 passed by the Commissioner (Appeals) whereby he upheld the order-in-original OIO dated 06.06.2016 passed by the Assistant Commissioner and rejected the appeals filed by these two appellants but allowed the appeal filed by one Shri Amrik Singh Oberoi. 2. Shri Amrik Singh and the two appellants are brothers. They rendered services of renting of immovable property and franchisee service to M/s. Texla Electrovision- a partnership firm owned by the wives of Shri Amrik Singh and the two appellants. They received a sum of Rs. 1,75,000/- each per month as rent and a sum of Rs. 40,000/- per month each as royalty for using the brand name 'Texla' from the service recipient M/s. Texla Electrovision. They availed....

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....eld that the appellants were not entitled to the benefit of exemption Notification No. 6/2005-ST dated 01.03.2005 as amended by Notification No. 4/2007-ST dated 01.03.2007 giving the reason that the brand TEXLA was registered in the name of Shri Amrik Singh only and not in the name of the appellants herein. To come to this conclusion, the Commissioner (Appeals) relied on a website www. Indiafilings.com/index.php. 7. The reliance placed by the Commissioner (Appeals) on the above website is not correct as the authority to register the trade marks is the Registrar of Trade Marks. Learned counsel submitted a copy of the certificate of registration of the trade name Texla in the names of Shri Satnam Singh Oberoi, Shri Harvinder Singh Oberoi a....