https://www.taxtmi.com/caselaws?id=436947 The CESTAT Chennai allowed the appeals, setting aside the orders of the lower authorities that demanded Service Tax on royalty payments made under a 'Licence and Royalty Agreement' for IPR services. The tribunal found that previous CESTAT decisions consistently held that such royalty payments were not subject to tax in India. Consequently, the demands by the Revenue were deemed improper, and the appellant was granted consequential benefits, if any, as per law. en-us Mon, 24 Apr 2023 00:00:00 +0530 Wed, 31 Jan 2024 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436947 The CESTAT Chennai allowed the appeals, setting aside the orders of the lower authorities that demanded Service Tax on royalty payments made under a 'Licence and Royalty Agreement' for IPR services. The tribunal found that previous CESTAT decisions consistently held that such royalty payments were not subject to tax in India. Consequently, the demands by the Revenue were deemed improper, and the appellant was granted consequential benefits, if any, as per law. Case-Laws Service Tax Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436947