friends please clarify ,
IS THERE SERVICE TAX ON ROYALTY?
thank you
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Is there service tax on royalty
Replies (1)
Payment of Royalty is liable to taxed under Intellectual Property Services only from 10-09-2004, M/s Switzer Instruments Ltd. Vs. CST Chennai, 2010 - TIOL-68- CESTAT -MAD
With effect from 16-06-2005, Taxable Services means any service provided or to be provided to any person, by the holder of IPR, in relation to Intellectual Property Services - Section 65 (105) (zzr).
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