TaxTMI 
TaxTMI 
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.
service tax on royalty
21 Mar 2014 
1 Reply 
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Copyright royalty exemption protects textbook royalties by excluding copyright licences from service tax liability under exemption rules.
Royalty payments to an author for textbooks fall within the exemption for services by way of temporary transfer or permitting the use or enjoyment of a copyright in original literary works and are therefore excluded from service tax. (AI Summary)
Royalty payments to an author for textbooks fall within the exemption for services by way of temporary transfer or permitting the use or enjoyment of a copyright in original literary works and are therefore excluded from service tax. (AI Summary)