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Assessee Liable for Service Tax on 1.3% Royalty Payment to UK Firm for Ceramic Fibre Products.

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Full Text of the Document

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....Intellectual Property Service - assessee paid royalty of 1.3% of the net selling price of Ceramic Fibre Products to Morgan Crucible Co. Plc. UK - Assessee are liable to pay service tax, with interest thereon, on the Royalty charges paid.....

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