https://www.taxtmi.com/caselaws?id=799897 Interim amounts deposited under judicial directions during a pending patent dispute do not constitute royalty or consideration for intellectual property rights services where they merely secure interests and balance equities pending adjudication. No vested entitlement to the deposits accrues to the patent holder, and use of the relevant patents or technology remains undetermined. On settlement and withdrawal of the suit, vacating the interim directions and releasing the deposits confirms their non-taxable character for reverse-charge service-tax purposes. A separate settlement payment made as royalty remains subject to IGST under the applicable tax regime. en-us Mon, 21 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799897 Interim amounts deposited under judicial directions during a pending patent dispute do not constitute royalty or consideration for intellectual property rights services where they merely secure interests and balance equities pending adjudication. No vested entitlement to the deposits accrues to the patent holder, and use of the relevant patents or technology remains undetermined. On settlement and withdrawal of the suit, vacating the interim directions and releasing the deposits confirms their non-taxable character for reverse-charge service-tax purposes. A separate settlement payment made as royalty remains subject to IGST under the applicable tax regime. Case-Laws Service Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799897