Modification of Exemption in respect of Temporary transfer or permitting the use or enjoyment of a copyright
X X X X Extracts X X X X
X X X X Extracts X X X X
....odification of Exemption in respect of Temporary transfer or permitting the use or enjoyment of a copyright <br>News and Press Release<br>Dated:- 2-3-2013<br><BR>Notification No. 25/2012-ST dated June....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 20, 2012 as amended by Notification no. 3/2013 dated 1.3.2013 Temporary transfer or permitting the use or enjoyment of a copyright relating to cinematographic films was fully exempt so far; now, thi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s exemption will be restricted to exhibition of cinematograph films in a cinema hall or a cinema theatre. The benefit of exemption under S. No 15 of the notification in relation to copyrights for cin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ematograph films will now be available only to films exhibited in a cinema hall or theatre. This will allow service providers to pass on input tax credits to taxable end-users;<BR> News - Press relea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se - PIB....