Royality amount -Music Director

[Thevarkonda Suresh]

Whether royality amount received by music director in india under Servicetax period is taxable

AI Summary

Music directors' royalties from original compositions are exempt from service tax under Indian Copyright Act, 1957. A query was raised regarding the taxability of royalty amounts received by a music director in India during the service tax period. The response referenced the Service Tax Education Guide, noting that royalties from original compositions are exempt from service tax under the Indian Copyright Act, 1957. This exemption applies to composers, authors, and filmmakers regarding royalties received for their copyrighted works, such as songs, books, or films. Thus, music directors receiving royalties for their compositions are not required to pay service tax on those amounts.