https://www.taxtmi.com/article/detailed?id=802 Service tax applies to the gross consideration for permitting use, enjoyment or temporary transfer of copyrights in cinematograph films and sound recordings; copyrights in original literary, dramatic, musical and artistic works are excluded. A taxable service exists when a copyright owner or holder grants permission or temporarily transfers such rights to another person for consideration, and the person granting that permission or transfer is liable to pay the service tax. Commercial exploitation by producers, music companies and distributors is therefore brought within the tax net. en-us Thu, 27 May 2010 17:51:31 +0530 Mon, 23 Nov 2015 11:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=802 Service tax applies to the gross consideration for permitting use, enjoyment or temporary transfer of copyrights in cinematograph films and sound recordings; copyrights in original literary, dramatic, musical and artistic works are excluded. A taxable service exists when a copyright owner or holder grants permission or temporarily transfers such rights to another person for consideration, and the person granting that permission or transfer is liable to pay the service tax. Commercial exploitation by producers, music companies and distributors is therefore brought within the tax net. Articles Service Tax Thu, 27 May 2010 17:51:31 +0530 https://www.taxtmi.com/article/detailed?id=802