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TMI Blog2011 (6) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... under “Intellectual Property Service” in respect of the amounts received from the Hallmarking and Assaying centres - Held that:- As per the scheme, any jewellery retailer / manufacturer desirous of obtaining a licence, applies to BIS for use of Standard Mark (Hallmark) on their jewellery and a licence is granted to the jeweler - Prima facie , the Hallmark is not a brand name or trade name or inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides on the application for waiver of predeposit of Rs.14,76,620/- together with interest and equal amount of penalty. 2. The applicant is a statutory body functioning under the Ministry of Food, Consumer Affairs and Public Distribution, and has been set up with a view to promote quality in various goods in consumer interest. It also carries out tests and certifies the goods with ISI mark an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llmarking Centre which, in turn, remits service tax collected to the Service Tax Commissionerate. From the amount collected from the jeweller, the centres remit 10% to the applicant. The case of the department is that Hallmark is an intellectual property right and that BIS is liable to service tax under Intellectual Property Service in respect of the amounts received from the Hallmarking and Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nized quality mark to certify purity of jewellery articles and prima facie it is only a symbol indicating the purity of gold/silver jewellery, which has been implemented by the Government of India, in public interest. The applicant is only the authorized statutory body to administer the Hallmarking scheme in India and the applicant is not transferring or permitting the use of Hallmark for any cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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