2011 (6) TMI 379

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... V Hariharan, JCDR Per: Jyoti Balasundaram: Heard both sides on the application for waiver of predeposit of Rs.14,76,620/- together with interest and equal amount of penalty. 2. The applicant is a statutory body functioning under the Ministry of Food, Consumer Affairs and Public Distribution, and has been set up with a view to promote quality in various goods in consumer interest. It also....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rking charges along with Service Tax to the Assaying and Hallmarking Centre which, in turn, remits service tax collected to the Service Tax Commissionerate. From the amount collected from the jeweller, the centres remit 10% to the applicant. The case of the department is that Hallmark is an intellectual property right and that BIS is liable to service tax under "Intellectual Property Service" in r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellectual property of the applicant but a universally recognized quality mark to certify purity of jewellery articles and prima facie it is only a symbol indicating the purity of gold/silver jewellery, which has been implemented by the Government of India, in public interest. The applicant is only the authorized statutory body to administer the Hallmarking scheme in India and the applicant is not ....