Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1106 - AT - Service TaxIPR Service - "Hallmark" - Held that: - In terms of Section 65 (105) (22r) taxable service means any service provided to any person, by the holder of Intellectual Property Right, in relation to intellectual property service - In the present case, "Hallmark" is not at all any intellectual property governed by any law for such right. Section 9 of Trade Marks Act, 1999 lays down that certain marks cannot be registered as a trademark. The "Hallmark" only signifies that the products which are hallmarked are in conformity to the standards under the Hallmarking Scheme. The appellant are not providing any Intellectual Property Right service in terms of Finance Act, 1994 and there is no merit in the impugned orders - appeal allowed - decided in favor of appellant.
|