TaxTMI 
TaxTMI 
Whether royality amount received by music director in india under Servicetax period is taxable
Royality amount -Music Director
18 Feb 2020 
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Copyright royalty exemption shields composer royalties from service tax on amounts received for permitting use or distribution.
Royalty receipts by a copyright holder for permitting use or distribution of an original musical composition are exempt from service tax because the copyright in an original work of composition is covered by clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957, per the Board's Service Tax Education Guide. (AI Summary)
Royalty receipts by a copyright holder for permitting use or distribution of an original musical composition are exempt from service tax because the copyright in an original work of composition is covered by clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957, per the Board's Service Tax Education Guide. (AI Summary)