Service Tax on Copy right

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..... Service Tax on Copy right
Query (Issue) Started By: - Sanjeev Sharma Dated:- 18-6-2012 Last Reply Date:- 20-6-2012 Service Tax
Got 2 Replies
Service Tax
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 for .....

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..... ce, 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 n .....

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..... egative 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 liter .....

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..... ary, 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.
Discussion Foru .....

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..... m - Knowledge Sharing .....

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