TaxTMI 
TaxTMI 
Service Tax on Copy right
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....ervice Tax on Copy right<br> Query (Issue) Started By: - Sanjeev Sharma Dated:- 18-6-2012 Last Reply Date:- 20-6-2012 Service Tax<br>Got 2 Replies<br>Service Tax<br>As per Section 65(55a) of Finance ....
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....Act, 1994 "Intellectual Property Right" means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in forc....
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....e, but does not include copyright" Is there would be any impact on taxability of income from copyright by introduction of negative list. Reply By Radha Arun: The Reply: Though not covered in the ne....
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....gative list, copyright is exempted from service tax under s.no. 15 of notificaiton 12/2012-ST dated 17 March 2012. Reply By Meenu Garg: The Reply: To my veiw from now on copyright on original litera....
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....ry, dramatics, musical & artistic work and recording of cinematographic films are not taxable under service tax, whereas the copyright on sound recording is still taxable service.<br> Discussion Forum....
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.... - Knowledge Sharing ....