TaxTMI 
TaxTMI 
royalty received from books
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....oyalty received from books<br> Query (Issue) Started By: - satbir singh wahi Dated:- 13-3-2017 Last Reply Date:- 14-3-2017 Service Tax<br>Got 5 Replies<br>Service Tax<br>Company is receiving royalty o....
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....n books , whether taxable under service tax ? Reply By Rajagopalan Ranganathan: The Reply: Sir, Sl. No. 15 (a) of Notification No. 25/5012-ST dated 20.6.2012 as amended exempts "services provi....
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....ded by way of temporary transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 (14 of 1957), relating to origin....
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....al literary, dramatic, musical or artistic works." Reply By YAGAY AND SUN: The Reply: https://www.taxmanagementindia.comhttps://www.taxtmi.com/article/detailed?id=802 Reply By Himansu Sha: The Repl....
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....y: It means the company has exploited commercially the copyrights and received the royalty. The royalty is not for original literary creations and hence taxable Reply By satbir singh wahi: The Reply....
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....: Thks for reply . Reply By Himansu Sha: The Reply: The reply is basically as per the circular of the Department. It appears the company has obtained the copy rights from the original authors.<br> ....
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