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In a recent case, an assessee purchased compressed natural gas from Mahanagar Gas Limited (MGL) for further sale to its dealers, providing space for MGL to install machinery and equipment. Revenue alleged that the assessee had provided marketing services to MGL; hence the commission earned by the assessee was taxable as a business auxiliary service. However, the tribunal ruled out the applicability of service tax.
Section 22 of the Designs Act 2000 deals with piracy of registered designs and enumerates the reliefs available to design owners. A clear reading of Section 22(2) reveals that it provides two reliefs to registered design owners in the event of infringement. These two options are disjunctive in nature, which means that design owners must choose between the two.
Recent trade developments include the introduction of an online complaint resolution system for electronic data interface issues and a new procedure for tracking and tracing export consignments of drugs and pharmaceuticals. Every exporter of drugs and pharmaceuticals must now submit a certificate of analysis issued by the specified entities when goods are shipped and incorporate barcodes on medicines.
For more information, please contact:
Tom Gillett, Manager
International Law Office
New Hibernia House
London, SE1 9AG
Tel: +44 20 7234 0606
Fax: +44 20 7234 0808