https://www.taxtmi.com/caselaws?id=450236 On remand, the adjudicating authority must reconsider service tax liability on copyright assignments in cinematograph films independently, because liability depends on the individual contract and whether the transaction is a temporary transfer or a permanent assignment. Merits observations made in the earlier remand order were found unnecessary and capable of constraining fresh adjudication, so they could not bind the authority on remand. The matter was directed to be decided afresh on the basis of the show cause notice, the adjudication record, and the particular agreement involved, with both sides' challenges left open. en-us Thu, 04 Jan 2024 00:00:00 +0530 Fri, 01 Mar 2024 07:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450236 On remand, the adjudicating authority must reconsider service tax liability on copyright assignments in cinematograph films independently, because liability depends on the individual contract and whether the transaction is a temporary transfer or a permanent assignment. Merits observations made in the earlier remand order were found unnecessary and capable of constraining fresh adjudication, so they could not bind the authority on remand. The matter was directed to be decided afresh on the basis of the show cause notice, the adjudication record, and the particular agreement involved, with both sides' challenges left open. Case-Laws Service Tax Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450236