Service Tax on Royalties: Insufficient Evidence for Tax Demand on Entire Amount Deemed Unsustainable Under IPR Services.

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....Service Tax on Royalty - Brand Name - Nature of Service - Intellectual Property Rights Services or Not - There was not even a whisper about the services rendered in this regard by the appellant to M/s AICL - Therefore, confirmation of demand on the entire amount of royalty received was not sustainable in law. - AT....