Trademark Ownership Must Be Verified via Registrar, Not Unreliable Websites: CESTAT Confirms Exemption Eligibility for Small Service Provider

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has emphasized the importance of properly verifying trademark ownership to determine eligibility for the small service provider exemption under relevant tax laws. The tribunal clarified that such verification must be conducted through the official records of the Registrar of Trademarks and not solely based on information available on third-party websites, ensuring a reliable and legally sound basis for claiming the exemption.