https://www.taxtmi.com/caselaws?id=263547 Royalty received for use of a trade name for the period before 10.9.2004 was held outside the service tax net because Intellectual Property Services became taxable only from that date. The later quantification or finalisation of accounts did not change the fact that the taxable service had not yet been brought into force when the amounts accrued. The demand for service tax on the pre-10.9.2004 royalty was therefore unsustainable, and the related interest and penalties also could not survive. en-us Wed, 15 Apr 2015 00:00:00 +0530 Wed, 14 Oct 2015 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263547 Royalty received for use of a trade name for the period before 10.9.2004 was held outside the service tax net because Intellectual Property Services became taxable only from that date. The later quantification or finalisation of accounts did not change the fact that the taxable service had not yet been brought into force when the amounts accrued. The demand for service tax on the pre-10.9.2004 royalty was therefore unsustainable, and the related interest and penalties also could not survive. Case-Laws Service Tax Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263547