https://www.taxtmi.com/caselaws?id=210040 A statutory quality mark administered in public interest, and not transferred or licensed as a proprietary right for consideration, does not prima facie amount to an intellectual property service for service tax purposes. CESTAT noted that the Hallmark scheme operates under the BIS Act as a system of standardisation, marking and quality certification, and that marks denoting quality characteristics are not treated as brand or trade marks in the relevant sense. On that basis, the applicant showed a strong prima facie case for unconditional waiver of predeposit, and recovery of the disputed demand was stayed pending appeal. en-us Mon, 13 Jun 2011 00:00:00 +0530 Thu, 04 Jul 2013 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210040 A statutory quality mark administered in public interest, and not transferred or licensed as a proprietary right for consideration, does not prima facie amount to an intellectual property service for service tax purposes. CESTAT noted that the Hallmark scheme operates under the BIS Act as a system of standardisation, marking and quality certification, and that marks denoting quality characteristics are not treated as brand or trade marks in the relevant sense. On that basis, the applicant showed a strong prima facie case for unconditional waiver of predeposit, and recovery of the disputed demand was stayed pending appeal. Case-Laws Service Tax Mon, 13 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210040