2011 (6) TMI 379

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....ndaram: 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 carries out tests and certifies the goods ....

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.... 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 respect of the amounts received from the Hal....

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....niversally 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 transferring or permitting the use of Hallm....