https://www.taxtmi.com/manuals?id=675 Temporary transfer or permitting use of copyright is exempt from service tax for original literary, dramatic, musical or artistic works; from 1 April 2013 the exemption for cinematograph films is confined to exhibition in cinema halls or theatres, enabling service providers to pass input tax credits. Guidance specifies that sound recording copyrights are taxable while royalties for original works are exempt, and contractual screening arrangements should be referred to Board circulars concerning cinematograph films. en-us Wed, 20 Jun 2012 17:12:00 +0530 Tue, 12 Jul 2016 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=675 Temporary transfer or permitting use of copyright is exempt from service tax for original literary, dramatic, musical or artistic works; from 1 April 2013 the exemption for cinematograph films is confined to exhibition in cinema halls or theatres, enabling service providers to pass input tax credits. Guidance specifies that sound recording copyrights are taxable while royalties for original works are exempt, and contractual screening arrangements should be referred to Board circulars concerning cinematograph films. Manuals Service Tax Wed, 20 Jun 2012 17:12:00 +0530 https://www.taxtmi.com/manuals?id=675