GST on Royalty —---The petitioner prayed for quashing the demand-cum-SCN dated 14.10.2021 for service tax under the provisions of the Finance Act, 1994. The counsel for the petitioner placed reliance on various decisions and submitted that the question with regard to the nature of royalty is pending for decision. The court observed that since in similar matters, interim orders have been passed by this Court in the light of interim orders passed by Hon'ble Supreme Court, therefore, the petitioner is also entitled for interim relief.

Held that:- The Hon’ble High Court directed the respondent to file counter affidavit within three weeks. List after expiry of four weeks before the appropriate Bench alongwith other similar writ petitions. Until further orders, the impugned SCN dated 14.10.2021 issued by the respondent no.3 with regard to service tax shall remain stayed.