service tax on royalty, Service Tax

[pratik joshi]

Dear Friends

Can you please help me out. I want to know is there any service tax payable on Royalty on textbooks published by an "author". Please mention landmark case if any. 

Posts / Replies

[Pradeep Khatri]

Dear Pratik,

Please check the point no 15 of Mega Exemption Notification No 25/2012-ST/20.06.2012 W.E.F. 01-07-2012, which enumerates that :-

15. Services provided by way of temporary transfer or permitting the use or enjoyment of a copyright,-

     (a) Covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical or artistic works; or

     (b) of cinematograph films for exhibition in a cinema hall or cinema theater;

Hence, no service tax would be applicable on this matter.

Regards

Team YAGAY & SUN

Indirect Tax Consultants