https://www.taxtmi.com/forum/issue?id=3444 Royalty payments to an overseas parent are queried for treatment as Intellectual Property Services and potential service tax liability; the payer asks whether service tax on such royalties qualifies for Cenvat Credit. The applicability, registration, deposit procedure, and Cenvat availability in respect of R&D Cess are also queried. A respondent advised checking IPR service classification and noted that R&D Cess is deductible from the total service tax liability, citing a relevant notification, without providing detailed procedural or statutory citations. en-us Sat, 24 Sep 2011 16:38:13 +0530 Thu, 23 Jan 2025 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3444 Royalty payments to an overseas parent are queried for treatment as Intellectual Property Services and potential service tax liability; the payer asks whether service tax on such royalties qualifies for Cenvat Credit. The applicability, registration, deposit procedure, and Cenvat availability in respect of R&D Cess are also queried. A respondent advised checking IPR service classification and noted that R&D Cess is deductible from the total service tax liability, citing a relevant notification, without providing detailed procedural or statutory citations. Discussion-Forum Service Tax Sat, 24 Sep 2011 16:38:13 +0530 https://www.taxtmi.com/forum/issue?id=3444