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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

IPR Service - "Hallmark" - In the present case, "Hallmark" is ...


"Hallmark" Not Intellectual Property; Trade Marks Act Section 9 Bars Registration; Finance Act 1994 Demand Dismissed.

April 23, 2018

Case Laws     Service Tax     AT

IPR Service - "Hallmark" - 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 - appellant are not providing any Intellectual Property Right service in terms of Finance Act, 1994 - demand set aside - AT

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