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TMI Blog2014 (10) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... f it is treated as a computer programme, it would still fall under copyright as defined in Section 14 (b). Since copyright is specifically excluded from the IPR service during the relevant time, the question of levy of service tax on a copyright work under IPR service does not stand the scrutiny of law. Therefore, the impugned orders are clearly unsustainable. Accordingly, we set aside the same and allow the appeal with consequential relief, if any, in accordance with law - Decided in favour of assessee. - Appeal No.ST/85625/14 - Final Order No. A/1380/2014-WZB/C-I(CSTB) - Dated:- 12-8-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri Prasad Paranjape, Adv. For the Respondent : Dr B S Meena, Addl. Comm. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived from abroad does not arise. The learned Counsel further submits that the appellant has been discharging service tax on the royalty payment under the category of development and supply of mobile content service as defined under Section 65 (36c) with effect from 01/06/2007 which includes development and supply of mobile value added services, music, movie clips, screen savers wallpapers, mobile games, data whether or not aggregated, information, news and animation films and payment of service tax under the said category has not been disputed by the department. The learned Counsel also submits that demands are time barred inasmuch as the show-cause notice has been issued only on 20/10/2009 demanding the service for the period 10/09/2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreign 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 treated as a computer programme, it would still fall under copyright as defined in Section 14 (b). Since copyright is specifically excluded from the IPR service during the relevant time, the question of levy of service tax on a copyright work under IPR service does not stand the scrutiny of law. Therefore, the impugned orders are clearly unsustainable. Accordingly, we set aside the same and allow the appeal with consequential relief, if any, in accordance with law. Stay petition also stands ..... X X X X Extracts X X X X X X X X Extracts X X X X
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