https://www.taxtmi.com/caselaws?id=798061 Perpetual assignment of copyright in independently produced television programmes constitutes a sale of goods, not taxable TV or Radio Programme Producer Service, where the programmes were not produced for or on behalf of broadcasters. Copyright is capable of transfer and commercial exploitation and therefore has attributes of goods. Exclusive, perpetual transfer of all rights in dubbed serials, leaving no rights with the producer, supports treatment as a sale; payment of VAT further confirms that the transaction falls outside service tax. Consequently, service tax, interest and penalties are not sustainable. en-us Wed, 21 Jan 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798061 Perpetual assignment of copyright in independently produced television programmes constitutes a sale of goods, not taxable TV or Radio Programme Producer Service, where the programmes were not produced for or on behalf of broadcasters. Copyright is capable of transfer and commercial exploitation and therefore has attributes of goods. Exclusive, perpetual transfer of all rights in dubbed serials, leaving no rights with the producer, supports treatment as a sale; payment of VAT further confirms that the transaction falls outside service tax. Consequently, service tax, interest and penalties are not sustainable. Case-Laws Service Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798061