Appellant Not Liable for Service Tax on Royalty Without Invoice or Payment as per Rule 6, Service Tax Rules 1994.

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....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....