No Service Tax for Copyright Services on Original Artistic Works
Last updated: 14 October 2023
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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Bimal Jain
Published in Service Tax
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