Copyright
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the Indian Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical, artistic works. From 1.4.2013 - Notification no. 3/2013 - ST dated 1.3.2013 15. Services provided by way of temporary transfer or permitting the use or enjoyment of a copyright,- (a) covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 (14 of 1957), relating to orig....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... copyright relating to sound recording falls under clause (c) of sub-section (1) of section 13 of the Indian Copyright Act, 1957. 7.10.2 I am a composer of a song having the copyright for my song. When I allow the recording of the song on payment of some royalty by a music company for further distribution, am I required to pay service tax on the royalty amount received from a music company? No, ....