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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 under clause (a) or (b) of sub-section (1) of section 13 of the Indian Copyright Act, 1957 relating to original literary, dramatic, musical, artistic works or cinematograph films; W.e.f. 1.4.2013, vide Notification No. 3/2013-ST dated 1.3.2013, following .....

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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 under clause (c) of sub-section (1) of section 13 of the Indian Copyright Act, 1957. When a composer allows the recording of the song on payment of some royalty by a music company for further distribution, Service Tax is not payable on the royalty amoun .....

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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 Tax lies in economics. Service Tax on movies and exhibition on revenue sharing basis would depend upon the various types of arrangements and hybrid versions of arrangements i.e., exhibiting movie by hiring cinema theatre, business support service or t .....

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