https://www.taxtmi.com/forum/issue?id=106671 Temporary transfer or permitting use or enjoyment of intellectual property rights is a declared service liable to service tax; royalties paid for enjoyment of IP are taxable. If the provider is in a non taxable territory, the Indian recipient is liable to pay service tax under the reverse charge mechanism for running royalty payments. en-us Thu, 03 Apr 2014 11:58:42 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106671 Temporary transfer or permitting use or enjoyment of intellectual property rights is a declared service liable to service tax; royalties paid for enjoyment of IP are taxable. If the provider is in a non taxable territory, the Indian recipient is liable to pay service tax under the reverse charge mechanism for running royalty payments. Discussion-Forum Service Tax Thu, 03 Apr 2014 11:58:42 +0530 https://www.taxtmi.com/forum/issue?id=106671