No Service Tax for Copyright Services on Original Artistic Works

Last updated: 14 October 2023
Quick Summary
The CESTAT Kolkata has ruled that service tax cannot be levied on copyright services related to original artistic works. This decision stems from a case involving M/s. South City Projects (Kolkata) Ltd., where a significant portion of a service tax demand was disputed. The Tribunal found that the definition of copyright services under the Finance Act specifically excludes rights pertaining to original literary, dramatic, musical, and artistic works, thus exempting them from service tax.

Court :
CESTAT, Kolkata

Brief :
The CESTAT, Kolkata in the case of M/s. South City Projects (Kolkata) Ltd. v. Commissioner of Central Excise & Service Tax, Kolkata [Service Tax Appeal No 75130 of 2014 dated September 21, 2023] held that the copyright services associated with the original artistic works performed by the assessee are exempt from service tax.

Citation :
Service Tax Appeal No 75130 of 2014 dated September 21, 2023

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