https://www.taxtmi.com/caselaws?id=285677 Receipts retained by a copyright society from licence collections were held not taxable as club or association service because the activity was already attributable to copyright service under the Finance Act, 1994. The society functioned as an assignee and administrator of copyright rights, collecting licence fees, deducting expenses and distributing the balance to owners, so the same receipts could not be recharacterised for a second levy. The Copyright Act, 1957 required licensing through a registered copyright society and excluded any voluntary club or association relationship; the statutory framework therefore took the activity outside club or association service. The service tax demand, interest, penalties and late fee were set aside. en-us Thu, 04 Apr 2019 00:00:00 +0530 Tue, 21 Jan 2020 20:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285677 Receipts retained by a copyright society from licence collections were held not taxable as club or association service because the activity was already attributable to copyright service under the Finance Act, 1994. The society functioned as an assignee and administrator of copyright rights, collecting licence fees, deducting expenses and distributing the balance to owners, so the same receipts could not be recharacterised for a second levy. The Copyright Act, 1957 required licensing through a registered copyright society and excluded any voluntary club or association relationship; the statutory framework therefore took the activity outside club or association service. The service tax demand, interest, penalties and late fee were set aside. Case-Laws Service Tax Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285677