Copyright licensing and permissions now attract service tax when they transfer or permit use of exclusive copyright rights. Service tax covers services that temporarily transfer or permit use or enjoyment of copyright, excluding rights specified under section 13(1)(a); any person can be recipient and any other person can be provider. The Copyright Act definitions-subsistence of copyright in specified classes of works and the exclusive rights in section 14 (reproduction, issuance, public communication, adaptations, film and sound recording rights, commercial rental for computer programmes)-frame which transfers or permissions constitute taxable services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Copyright licensing and permissions now attract service tax when they transfer or permit use of exclusive copyright rights.
Service tax covers services that temporarily transfer or permit use or enjoyment of copyright, excluding rights specified under section 13(1)(a); any person can be recipient and any other person can be provider. The Copyright Act definitions-subsistence of copyright in specified classes of works and the exclusive rights in section 14 (reproduction, issuance, public communication, adaptations, film and sound recording rights, commercial rental for computer programmes)-frame which transfers or permissions constitute taxable services.
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