service tax on royalty

[pratik joshi]

Dear Friends

Can you please help me out. I want to know is there any service tax payable on Royalty on textbooks published by an 'author'. Please mention landmark case if any. 

AI Summary

Service Tax Exemption on Textbook Royalties: Mega Exemption Notification No 25/2012-ST Clarifies No Tax Since July 1, 2012. A user inquired about the applicability of service tax on royalties for textbooks authored by an individual. The response clarified that according to Mega Exemption Notification No 25/2012-ST, effective from July 1, 2012, services involving the temporary transfer or use of a copyright related to original literary works are exempt from service tax. Therefore, no service tax is applicable on royalties for textbooks in this context.