2013 (12) TMI 1271 - AT - Service Tax

Tribunal rules in favor of Copyright Society, waiving tax pre-deposit requirement

The Tribunal ruled in favor of the applicants, a company registered as a Copyright Society, in a case concerning the taxation of their retained amount ... Club or Association Services - Intellectual Property Services - pre-deposit requirement - stay of recovery - prima facie determinationClub or Association Services - service tax liability - prima facie determination - Whether the activity of collective administration of copyrights and retention of a portion of licence revenue by the applicant falls within Club or Association Services for the period 16-6-2005 to 31-3-2010. - HELD THAT: - The Tribunal, relying on a closely similar earlier decision in the case of M/s. Indian Performing Right Society Ltd., found that prima facie the appellants' activity of administering copyrights and retaining part of licence fees is not covered by the category of Club or Association Services. In view of that prima facie conclusion and the similarity of facts, the Tribunal exercised its appellate discretion to relieve the appellants from the statutory pre-deposit requirement