https://www.taxtmi.com/caselaws?id=360801 The tribunal ruled in favor of the appellant in a case involving service tax demands on amounts in a suspense account and royalty charges collected for Hallmarking. Regarding the amounts in suspense account, the tribunal accepted the appellant's explanation that credit notes were merely accounting transactions and did not affect the service tax already paid, setting aside the demand related to excess charges received. Concerning the royalty charges, the tribunal found that the hallmarking activity did not involve any Intellectual Property Right service, leading to the unsustainable demand on royalty charges. The appeal was allowed with consequential relief, if any, as per the law. en-us Fri, 18 May 2018 00:00:00 +0530 Wed, 23 May 2018 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360801 The tribunal ruled in favor of the appellant in a case involving service tax demands on amounts in a suspense account and royalty charges collected for Hallmarking. Regarding the amounts in suspense account, the tribunal accepted the appellant's explanation that credit notes were merely accounting transactions and did not affect the service tax already paid, setting aside the demand related to excess charges received. Concerning the royalty charges, the tribunal found that the hallmarking activity did not involve any Intellectual Property Right service, leading to the unsustainable demand on royalty charges. The appeal was allowed with consequential relief, if any, as per the law. Case-Laws Service Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360801