Modification of Exemption in respect of Temporary transfer or permitting the use or enjoyment of a copyright

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..... Modification of Exemption in respect of Temporary transfer or permitting the use or enjoyment of a copyright
News and Press Release
Dated:- 2-3-2013

Notification No. 25/2012-ST dated Jun .....

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..... e 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, th .....

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..... is 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 ci .....

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..... nematograph 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;
News - Press rele .....

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..... ase - PIB .....

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