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SERVICE TAX EXEMPTION TO COPY RIGHTS

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 16-10-2015 - Exemption to Copyrights Services Following service were exempt from levy of service tax (up to 31-3-2013): Temporary transfer or permitting the use or enjoyment of a copyright covered unde .....

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services are exempt from levy of Service Tax in relation to copyright: 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 .....

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ic work or cinematographic film falling under clause (a) and (b) of sub-section (1) of section 13 of the Indian Copyright Act, 1957 is exempt. A music company would be required to pay service tax as the copyright relating to sound recording falls und .....

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t so received from the music company as the copyright relating to original work of composing song falls under clause (a) of sub-section (1) of section 13 of the Indian Copyright Act, 1957 which is exempt from service tax. Similarly, an author having .....

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n the amount received from the film exhibitors for exhibiting the cinematographic film in cinema theatres. In Mediaone Global Entertainment Ltd. v. Union of India 2013 (7) TMI 22 - MADRAS HIGH COURT it was held that the source of concept of Service T .....

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emporary transfer of copy right or permission or use or enjoyment of copyright. Assessing authority cannot mechanically proceed to levy of Service Tax without any basis. The nature of transaction being the determinative factor, decision would have to .....

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ment w.e.f. 1.4.2013 Vide Notification No. 3/2013-ST dated 1.3.2013, Entry No. 15 was substituted as under: Services provided by way of temporary transfer or permitting the use or enjoyment of a copyright,- (a) covered under clause (a) of sub-section .....

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l be available only for exhibition in cinema halls or cinema theatres. In case of exhibition of cinematograph films in cinema halls or cinema theatres, normally, producer of a movie exploits the film in many ways i:e; assigning copyrights to distribu .....

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