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2018 (5) TMI 1365 - AT - Service TaxLiability of service tax of Bureau of Indian Standards (BIS) - Technical Testing and Analysis Services - excess charges received by the appellant - It appeared to the department that the amounts have been received by appellants from the customers which are in the nature of advances and the appellant is liable to pay service tax on the same - Held that: - whenever any amount is received at the first instance from any client, appellant discharges the tax liability on that amount on cum tax basis. There is no allegation that higher amount than what is charged to customer in respect of marking charges has been collected - the issue of credit notes is therefore only an accounting transaction to recognize the liability of the appellant towards their customer to know the excess payment lying with them. It has to be kept in mind that BIS is set by the Government of India with the Governing Council and Members consisting of Ministers and Members of Parliament and Secretaries of concerned Departments. There is also no allegation that BIS have not discharged tax liability on the initial amount received by the clients - demand set aside. Demand on tax in respect of royalty charges - Held that: - the matter has already been decided by this Bench in respect of very same assessee BUREAU OF INDIAN STANDARDS VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2018 (4) TMI 1106 - CESTAT CHENNAI], where it was held that the “Hallmark” is worldwide recognised quality mark and not an Intellectual Property Right of appellant. BIS Act is for consumer protection, not dealing with Intellectual Property Right. The appellant is not permitting anybody to use “Hallmark”, in the manner trade marks are assigned/permitted for use - demand do not sustain. Appeal allowed - decided in favor of appellant.
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