2013 (12) TMI 1269

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..... to the various members of their society who has assigned their copyright to them and retains certain amount for their own expenditure. Revenue wants to demand service tax on the amount retained by the applicant for their expenditure and membership fees received from the members of the society under the category of ‘Club or Association’ service - prima facie, the activity undertaken by the applica .....

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..... Performing Rights Society Ltd. is a company registered under the Companies Act and involved in the activity of taking assignments of various artists i.e., writers, music composers, publishers, etc. of their copyrights on principal-to-principal basis. Thereafter, they allot a licence to various clients to use the music in their establishment through a contract. The applicant are receiving remunerat .....

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