https://www.taxtmi.com/forum/issue?id=106678 Royalty payments to a non resident are subject to service tax as an intellectual property service under the reverse charge mechanism, requiring the Indian recipient to pay tax in cash while availing CENVAT credit on eligible input services; verify Place of Provision of Services Rules and apply permitted deductions, including an R&D cess adjustment, when computing the liability. en-us Fri, 04 Apr 2014 14:30:31 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106678 Royalty payments to a non resident are subject to service tax as an intellectual property service under the reverse charge mechanism, requiring the Indian recipient to pay tax in cash while availing CENVAT credit on eligible input services; verify Place of Provision of Services Rules and apply permitted deductions, including an R&D cess adjustment, when computing the liability. Discussion-Forum Service Tax Fri, 04 Apr 2014 14:30:31 +0530 https://www.taxtmi.com/forum/issue?id=106678