https://www.taxtmi.com/forum/issue?id=116032 Royalty receipts by a copyright holder for permitting use or distribution of an original musical composition are exempt from service tax because the copyright in an original work of composition is covered by clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957, per the Board's Service Tax Education Guide. en-us Tue, 18 Feb 2020 18:41:52 +0530 Thu, 23 Jan 2025 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116032 Royalty receipts by a copyright holder for permitting use or distribution of an original musical composition are exempt from service tax because the copyright in an original work of composition is covered by clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957, per the Board's Service Tax Education Guide. Discussion-Forum Service Tax Tue, 18 Feb 2020 18:41:52 +0530 https://www.taxtmi.com/forum/issue?id=116032