https://www.taxtmi.com/forum/issue?id=111614 Exemption covers services by way of temporary transfer or permitting the use or enjoyment of copyright in original literary, dramatic, musical or artistic works, so royalties paid for use of original works are exempt from service tax. If a company has acquired copyrights and commercially exploits them, the royalty may be treated as payment for a taxable service rather than an exempt royalty for original literary creations. en-us Mon, 13 Mar 2017 20:11:56 +0530 Thu, 23 Jan 2025 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111614 Exemption covers services by way of temporary transfer or permitting the use or enjoyment of copyright in original literary, dramatic, musical or artistic works, so royalties paid for use of original works are exempt from service tax. If a company has acquired copyrights and commercially exploits them, the royalty may be treated as payment for a taxable service rather than an exempt royalty for original literary creations. Discussion-Forum Service Tax Mon, 13 Mar 2017 20:11:56 +0530 https://www.taxtmi.com/forum/issue?id=111614