Can royalty paid be covered under any services?

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khushboo (Querist)
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03 December 2012 royalty paid for the use of the patent of the software by the indian company to the israeal company.
Can such royalty payments attracts service tax under any head before 1st july 2012?

@VaibhavJ

@VaibhavJ (Expert)
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04 December 2012 Hi

Payment of Royalty is liable to taxed under Intellectual Property Services only from 10-09-2004, M/s Switzer Instruments Ltd. Vs. CST Chennai, 2010 - TIOL-68- CESTAT -MAD

With effect from 16-06-2005, Taxable Services means any service provided or to be provided to any person, by the holder of IPR, in relation to Intellectual Property Services - Section 65 (105) (zzr)

Thanks//Vaibhav
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