{"id":4668,"date":"2025-07-03T16:21:40","date_gmt":"2025-07-03T10:51:40","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4668"},"modified":"2025-07-03T16:21:40","modified_gmt":"2025-07-03T10:51:40","slug":"writ-not-maintainable-in-brand-income-tax-dispute-sc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/writ-not-maintainable-in-brand-income-tax-dispute-sc","title":{"rendered":"Writ Not Maintainable in Brand Income Tax Dispute | SC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000399679\/writ-rightly-not-entertained-as-nature-of-brand-income-transfer-requires-cestats-findings-for-levy-of-vat-or-service-tax-sc\">Future Brands Ltd. Versus Commissioner of Central Goods and Service Tax and Central Excise, Delhi South (2025) 31 Centax 83 (S.C.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>J.B. Pardiwala<\/strong> &amp; <strong>R. Mahadevan<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Kumar Visalaksh, Udit Jain, Ms Akanksha Dikshit,<\/strong> Advs. &amp; <strong>Vishnu Kant<\/strong>, AOR, for the Petitioner.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner filed a writ petition challenging the levy of Service Tax or Value Added Tax on income received in relation to exclusive brands. The High Court held that the question as to whether such income attracts Service Tax or Value Added Tax requires examination of the nature of the right transferred by the assessee, with due regard to the clauses of the agreement and the definition of \u2018permitted use\u2019 under Section 2(r) of the Trade Marks Act, 1999. It further held that the impugned order was appealable and that the assessee should be relegated to the appellate forum for appropriate adjudication. The writ petition was therefore not entertained, and the matter was accordingly placed before the Supreme Court.<\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Supreme Court held that there was no reason to interfere with the order passed by the High Court and accordingly dismissed the Special Leave Petition under Article 136 of the Constitution of India. The Court endorsed the High Court\u2019s view that the determination of taxability in such cases hinges on the nature of the right transferred, which must be assessed with reference to the contractual terms and relevant statutory definitions. It reiterated that writ jurisdiction is not to be exercised where an efficacious alternate remedy is available.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2031%20Centax%2082%20(Del.)&amp;itemType=AP\">Future Brands Ltd. v. Commissioner<\/a> \u2014 (2025) 31 Centax 82 (Del.) \u2014 Affirmed [Para 1]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Future Brands Ltd. Versus Commissioner of Central Goods and Service&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4686,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-4668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Writ Not Maintainable in Brand Income Tax Dispute | SC<\/title>\n<meta name=\"description\" content=\"SC upholds HC ruling: brand income taxability needs CESTAT review; writ petition not maintainable where alternate appellate remedy is available.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/writ-not-maintainable-in-brand-income-tax-dispute-sc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Writ Not Maintainable in Brand Income Tax Dispute | SC\" \/>\n<meta property=\"og:description\" content=\"SC upholds HC ruling: brand income taxability needs CESTAT review; 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