2014 (10) TMI 286

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....eena, Addl. Comm. (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against order-in-Original No. 70/ST-II /RS/2013 dated 20/11/2013 passed by Commissioner of Service Tax-II, Mumbai. Vide the impugned order, the adjudicating authority has confirmed a service tax demand of Rs. 31,96,755/- along with interest thereon against M/s. Indiagames Ltd. by classifying ....

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....e service provider. The learned Counsel submits that the property which are visual images come under the category of "Copyright" as defined in Copyrights Act and IPR services specifically excludes copyrights from its purview. Therefore, the question of payment of any service tax on the copyrights received from abroad does not arise. The learned Counsel further submits that the appellant has been d....

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....category of IPRs the property received by the appellant falls. Therefore, he submits that the impugned order is not sustainable in law and the same be set aside by allowing the appeal. 3. The learned Additional Commissioner (AR) appearing for the Revenue fairly submits that neither in notice nor in the impugned order the category of IPR under which the property falls has been specified. Neverthel....

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.... of the legendary martial artist "Bruce Lee" embodied in visual images supplied to them for which the appellant has paid consideration to the foreign service provider by way of royalty. The property embodied in visual images would come squarely within the definition of copyrights as defined in Copyright Act, 1957 as artistic work as defined in Section 14 (c) of the Copyright Act. Even if it is tre....