https://www.taxtmi.com/caselaws?id=404684 The judgment upheld the order passed by the Assistant Commissioner, Central GST, regarding the taxation of royalty payment under service tax. The court affirmed the imposition of duty, interest, and penalty under Section 78(1) of the Act, citing non-disclosure and non-payment of service tax. It interpreted provisions under repealed Acts and Rules, emphasizing the applicability of saved provisions. The argument that royalty payment is not a taxable service was rejected. The comparison with similar pending cases highlighted the relevance of the present challenge. The judgment provides a comprehensive analysis of the legal issues involved in the case. en-us Mon, 22 Feb 2021 00:00:00 +0530 Mon, 01 Mar 2021 10:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404684 The judgment upheld the order passed by the Assistant Commissioner, Central GST, regarding the taxation of royalty payment under service tax. The court affirmed the imposition of duty, interest, and penalty under Section 78(1) of the Act, citing non-disclosure and non-payment of service tax. It interpreted provisions under repealed Acts and Rules, emphasizing the applicability of saved provisions. The argument that royalty payment is not a taxable service was rejected. The comparison with similar pending cases highlighted the relevance of the present challenge. The judgment provides a comprehensive analysis of the legal issues involved in the case. Case-Laws Service Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404684