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![Royalty need not be included in Transaction Value if Not Paid to Foreign Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Royalty-Transaction-Value-Foreign-Supplier-CESTAT-Taxscan.jpeg "Royalty need not be included in Transaction Value if Not Paid to Foreign Supplier: CESTAT [Read Order]")
Royalty need not be included in Transaction Value if Not Paid to Foreign Supplier: CESTAT [Read Order]
The Chennai Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), has held that royalty need not be included in transaction value if not...