Prima facie, trademarks registered outside India are also covered under charge of service tax

CESTAT, CHENNAI BENCH Areva T & D (India) Ltd. Versus Commissioner of Central Excise, LTU, Chennai STAY ORDER NO.744 of 2012 APPLICATION NO. ST/STAY/ 385 of 2011 APPEAL NO. ST/578 of 2011 AUGUST  7, 2012 ORDER Mathew John, Technical Member The appellants are registered with the service tax department for providing “Business Auxiliary Services”. During the course of verification of their accounts and records, it was noticed that Areva T&D Holding SA, France had entered into a Trademark License Agreement with the taxpayer whereby the appellant has been gra...