2018 (4) TMI 1106

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chandran, Member (Technical) Shri G. Natarajan, Advocate For the Appellant Shri Arul C.Durairaj, (AR) For  the Respondent ORDER Per B. Ravichandran These four appeals are on the same dispute and are accordingly taken up for disposal together. The appellant is a statutory body functioning under Ministry of Food, Consumer Affairs and Public Distribution. They are set up to promot....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m such consideration 10% is paid to appellant. The Revenue held a view that "Hallmark" is an Intellectual Property Right" and appellant would be liable to pay service tax under "IPR Service". Proceedings initiated against the appellant, on such premise, resulted in these impugned orders confirming tax liabilities with penalties. 3.  We have heard Ld. Advocate for the appellant and Ld.AR fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...." is not at all any intellectual property governed by any law for such right. Section 9 of Trade Marks Act, 1999 lays down that certain marks cannot be registered as a trademark. The "Hallmark" only signifies that the products which are hallmarked are in conformity to the standards under the Hallmarking Scheme. Unauthorised use of "Hallmark" is punishable under BIS Act, 1986. This Act is not for a....