Taxability of satellite right of film to television
This query is : Resolved
Jobeesh Antony
(Querist)
08 June 2016
Whether receipt towards Satellite Charges for a movie from a TV Channel comes under Service Tax.
CA R SEETHARAMAN
(Expert)
08 June 2016
Yes it will fall under service tax. Only screening of movies in cinema halls exempted.
Jobeesh Antony
(Querist)
08 June 2016
Thank You very much sir.
Is service tax still applicable even if the right is given to satellites for an indefinite period of time (such that the producer has no right to the film)?
Is service tax still applicable even if the right is given to satellites for an indefinite period of time (such that the producer has no right to the film)?
CA R SEETHARAMAN
(Expert)
08 June 2016
No service tax applicable only in case of sale of entire ownership of film.
Jobeesh Antony
(Querist)
08 June 2016
Thank you sir
Jobeesh Antony
(Querist)
08 June 2016
Thank you sir
Jobeesh Antony
(Querist)
08 June 2016
Thank You Sir
Jobeesh Antony
(Querist)
08 June 2016
Thank You Sir
Suresh Ramaswamy
(Expert)
08 June 2016
Service tax on transfer of satellite rights of a feature film is subject to service tax under the head "Copyright temporary transfer". Even if the transfer is for a very long period say 99 years, even then it is temporary transfer - but if the transfer is perpetual, i.e. no further rights are retained by the producer for exhibition of the film, then the transfer will be perpetual - no service tax will be leviable but the transaction will be a deemed sale subject to VAT / CST.
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