service tax on royalty

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... service tax on royalty
Query (Issue) Started By: - pratik joshi Dated:- 21-3-2014 Last Reply Date:- 21-3-2014 Service Tax
Got 1 Reply
Service Tax
Dear Friends Can you please help me out. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... I want to know is there any service tax payable on Royalty on textbooks published by an "author". Please mention landmark case if any. Reply By Pradeep Khatri: The Reply: Dear Pratik, P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lease 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 us .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 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 wo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rks; 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< .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... br> Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X