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    <title>No Service Tax for Copyright Services on Original Artistic Works</title>
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    <description>Payments for Copyright Services connected with Original Artistic Works fall within the statutory exclusion from the defined taxable copyright service, and where the underlying copyright is in an original artistic work, no service tax demand can be sustained on that component of receipts; consequently, demands and penalties attributable solely to such excluded copyright services are not supportable under the service tax provisions.</description>
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      <description>Payments for Copyright Services connected with Original Artistic Works fall within the statutory exclusion from the defined taxable copyright service, and where the underlying copyright is in an original artistic work, no service tax demand can be sustained on that component of receipts; consequently, demands and penalties attributable solely to such excluded copyright services are not supportable under the service tax provisions.</description>
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