https://www.taxtmi.com/forum/issue?id=107883 Outright assignment of copyright in a cinematographic work transfers ownership and is treated like a sale of goods outside service tax; licensing the copyright constitutes a taxable service. Temporary transfers or permission to use cinematographic works for exhibition in cinema halls are exempt under the exemption notification. The tax consequence therefore depends on whether rights (satellite, video, exhibition) were assigned or merely licensed, with assignment removing service tax liability and licensing attracting it. en-us Wed, 21 Jan 2015 19:50:52 +0530 Thu, 23 Jan 2025 15:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107883 Outright assignment of copyright in a cinematographic work transfers ownership and is treated like a sale of goods outside service tax; licensing the copyright constitutes a taxable service. Temporary transfers or permission to use cinematographic works for exhibition in cinema halls are exempt under the exemption notification. The tax consequence therefore depends on whether rights (satellite, video, exhibition) were assigned or merely licensed, with assignment removing service tax liability and licensing attracting it. Discussion-Forum Service Tax Wed, 21 Jan 2015 19:50:52 +0530 https://www.taxtmi.com/forum/issue?id=107883