https://www.taxtmi.com/article/detailed?id=6483 Exemption covers services of temporary transfer or permitting use or enjoyment of copyrights in original literary, dramatic, musical or artistic works and copyrights of cinematograph films solely for exhibition in cinema halls or theatres. Sound recording copyrights remain taxable. The service provider is the copyright owner and the recipient is the temporary user; revenue-sharing and hybrid exhibition arrangements must be characterized case-by-case to determine whether the transaction falls within the exemption or is a taxable service, and the narrowed exemption affects input tax credit transmission to taxable end-users. en-us Fri, 16 Oct 2015 06:07:27 +0530 Fri, 16 Oct 2015 06:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6483 Exemption covers services of temporary transfer or permitting use or enjoyment of copyrights in original literary, dramatic, musical or artistic works and copyrights of cinematograph films solely for exhibition in cinema halls or theatres. Sound recording copyrights remain taxable. The service provider is the copyright owner and the recipient is the temporary user; revenue-sharing and hybrid exhibition arrangements must be characterized case-by-case to determine whether the transaction falls within the exemption or is a taxable service, and the narrowed exemption affects input tax credit transmission to taxable end-users. Articles Service Tax Fri, 16 Oct 2015 06:07:27 +0530 https://www.taxtmi.com/article/detailed?id=6483