https://www.taxtmi.com/caselaws?id=358995 A quality mark used under the BIS framework for statutory certification and consumer protection does not, by itself, constitute an intellectual property right. Service tax under the Intellectual Property Right service entry applies only where a genuine intellectual property right is transferred or licensed, or permission to use it is granted. Because the hall mark was only a conformity and quality assurance mark, and not a trade mark-type right belonging to the appellant, the charges collected under the scheme were not taxable as IPR service. The service tax demand was therefore unsustainable. en-us Thu, 21 Dec 2017 00:00:00 +0530 Sat, 15 Sep 2018 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358995 A quality mark used under the BIS framework for statutory certification and consumer protection does not, by itself, constitute an intellectual property right. Service tax under the Intellectual Property Right service entry applies only where a genuine intellectual property right is transferred or licensed, or permission to use it is granted. Because the hall mark was only a conformity and quality assurance mark, and not a trade mark-type right belonging to the appellant, the charges collected under the scheme were not taxable as IPR service. The service tax demand was therefore unsustainable. Case-Laws Service Tax Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358995