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2014 (10) TMI 286 - CESTAT MUMBAICopyright - Intellectual Property Rights Service - Held that:- From the agreement entered into by the appellant with Universal Studio, it is seen that the appellant has been permitted to use property in the name and likeness of the legendary martial artist "Bruce Lee" embodied in visual images supplied to them for which the appellant has paid consideration to the foreign service provider by way of royalty. The property embodied in visual images would come squarely within the definition of copyrights as defined in Copyright Act, 1957 as artistic work as defined in Section 14 (c) of the Copyright Act. Even if it is treated as a computer programme, it would still fall under copyright as defined in Section 14 (b). Since copyright is specifically excluded from the IPR service during the relevant time, the question of levy of service tax on a copyright work under IPR service does not stand the scrutiny of law. Therefore, the impugned orders are clearly unsustainable. Accordingly, we set aside the same and allow the appeal with consequential relief, if any, in accordance with law - Decided in favour of assessee.
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