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2018 (4) TMI 1106

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 .....

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ds. They are paying service tax on such activity, under "Technical Testing and Inspection Services". 2. In order to ensure purity of gold sold to consumers, the appellant is operating 'Hall Marking Scheme' under BIS Act, Rules and Regulations. As per the scheme, the jeweller or manufacturer desirous of obtaining a licence applies to appellant for use of Standard Mark (Hallmark) o .....

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Property Right Service in terms of Section 65 (55b) means, transferring, whether permanently or otherwise or permitting the use or enjoyment of, any Intellectual Property Right. The lower authorities held that the appellant is permitting the use of hallmarking to the assayers and hallmarkers and are receiving 10% royalty charges for the same under the cover of revenue agreement. In our view, the .....

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assurance. We note that the lower authorities did not categorically record as to how "Hallmark" is an Intellectual Property Right of appellant. The appellant categorically state that they do not possess any such Intellectual Property Right. The "Hallmark" is worldwide recognised quality mark and not an Intellectual Property Right of appellant, BIS Act is for consumer protectio .....

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