Business Auxiliary Service Archives

Service tax on assignment under copyright service

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether service tax can be levied on transfer or assignment of copyright of the film produced under copyright service? CESTAT answers

The Adjudication Authority stated that the appellant’s activity of receiving income from transferring temporarily or permitting the use of the right vested in the film produced by them to their clients fell under the definition of copyright service under Section 65(105)(zzzt) of the Finance Act, 1994.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Purchasing coal from coal companies for reselling to consumers is not taxable service under Finance Act,1994: CESTAT

The Tribunal opined that once the coal companies have charged sales tax/VAT at the appropriate rate on the sale of coal to appellant and in turn, appellant has charged sales tax/VAT to the consumers of coal, the transaction is one of sale/purchase and not of rendering service.

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Company providing service to member companies without consideration not liable to service tax under Business Auxiliary Service (BAS)

Suchita Shukla, Editorial Assistant has put this story together