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    <title>2011 (6) TMI 379 - CESTAT, CHENNAI</title>
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    <description>The Tribunal granted an unconditional waiver of the predeposit amount of Rs.14,76,620/- along with interest and penalty. The applicant, a statutory body overseeing a Hallmarking Scheme, successfully argued that the Hallmark is a quality mark, not an intellectual property right, and therefore not subject to service tax. The Tribunal found in favor of the applicant, staying the recovery pending appeal and pronouncing the order on 13.6.2011.</description>
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      <link>https://www.taxtmi.com/caselaws?id=210040</link>
      <description>The Tribunal granted an unconditional waiver of the predeposit amount of Rs.14,76,620/- along with interest and penalty. The applicant, a statutory body overseeing a Hallmarking Scheme, successfully argued that the Hallmark is a quality mark, not an intellectual property right, and therefore not subject to service tax. The Tribunal found in favor of the applicant, staying the recovery pending appeal and pronouncing the order on 13.6.2011.</description>
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