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2011 (6) TMI 379 - CESTAT, CHENNAIWaiver of predeposit - The applicant operates Hallmarking Scheme under the BIS Act, in order to ensure purity of gold sold in India – 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 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 intellectual property of the applicant but a universally recognized 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 - Thus Assessees have made out a strong prima facie case for unconditional waiver on merits and hence dispense with predeposit of the amounts in dispute and stay recovery thereof pending the appeal.
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