Modification of Exemption in respect of Temporary transfer or permitting the use or enjoyment of a copyright

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..... Modification of Exemption in respect of Temporary transfer or permitting the use or enjoyment of a copyright - Commentaries / Editorials Dated:- 2-3-2013 - News - Notification No. 25/2012-ST dated .....

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..... June 20, 2012 as amended by Notification no. 3/2013 dated 1.3.2013 Temporary transfer or permitting the use or enjoyment of a copyright relating to cinematographic films was fully exempt so fa .....

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..... r; now, this exemption will be restricted to exhibition of cinematograph films in a cinema hall or a cinema theatre. The benefit of exemption under S. No 15 of the notification in relation to copyri .....

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..... ghts for cinematograph films will now be available only to films exhibited in a cinema hall or theatre. This will allow service providers to pass on input tax credits to taxable end-users; - News .....

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..... - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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