https://www.taxtmi.com/article/detailed?id=1742 The Tribunal concluded prima facie that the BIS hallmark operates as a statutory quality certification symbol, not a transferable brand or trade name, and therefore does not constitute an Intellectual Property Right. Consequently, amounts remitted to BIS by Assaying and Hallmarking Centres were not prima facie payments for permitting use or enjoyment of an intellectual property right under the Intellectual Property Service definition applicable to service tax. en-us Sat, 26 May 2012 11:29:42 +0530 Sat, 26 May 2012 11:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1742 The Tribunal concluded prima facie that the BIS hallmark operates as a statutory quality certification symbol, not a transferable brand or trade name, and therefore does not constitute an Intellectual Property Right. Consequently, amounts remitted to BIS by Assaying and Hallmarking Centres were not prima facie payments for permitting use or enjoyment of an intellectual property right under the Intellectual Property Service definition applicable to service tax. Articles Service Tax Sat, 26 May 2012 11:29:42 +0530 https://www.taxtmi.com/article/detailed?id=1742