TMI BlogCopyrightX X X X Extracts X X X X X X X X Extracts X X X X ..... f sub-section (1) of section 13 of the Indian Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical, artistic works. From 1.4.2013 - Notification no. 3/2013 ST dated 1.3.2013 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 Copyrigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istributing music? . A music company would be required to pay service tax as the copyright relating to sound recording falls under clause (c) of sub-section (1) of section 13 of the Indian Copyright Act, 1957. 7.10.2 I am a composer of a song having the copyright for my song. When I allow the recording of the song on payment of some royalty by a music company for further distribution, am I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s/distributors/exhibitors? A detailed circular has been issued by the Board dealing with various arrangements in the context of existing present system of taxation based on positive list of services vide Circular No. 148/17/2011 -ST , dated 13.12.2011 issued from. The said circular may be referred for the guidance. However, no service tax is payable on temporary transfer of copyright in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
