https://www.taxtmi.com/highlights?id=39258 Intellectual property service - royalty - demerging of units - Since in this case, the appellant has not raised invoice for the royalty amount on AVL and accordingly has not received the amount, therefore, as per the provisions contained in Rule 6 of Service Tax Rules, 1994, the appellant is not liable to pay service tax on this amount. - AT en-us Sat, 05 May 2018 12:43:29 +0530 Sat, 05 May 2018 12:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39258 Intellectual property service - royalty - demerging of units - Since in this case, the appellant has not raised invoice for the royalty amount on AVL and accordingly has not received the amount, therefore, as per the provisions contained in Rule 6 of Service Tax Rules, 1994, the appellant is not liable to pay service tax on this amount. - AT Highlights Service Tax Sat, 05 May 2018 12:43:29 +0530 https://www.taxtmi.com/highlights?id=39258