Central Board of Excise and Customs 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.

Experts Corner Tarun Jain (Tax Practitioner)

Tax Investigators can Adjudicate Too? Deconstructing the Recent Supreme Court Verdict

by Tarun Jain*

Case Briefs High Courts

[Budgetary Support Scheme under GST Regime] | Sikkim HC dismisses Glenmark Pharma’s monthly support claim for the quarter of July- September 2017

The Court held that Glenmark Pharma should have followed the prescribed procedure while seeking the grant of budgetary support, and not work out a different procedure for the authorities to follow.

Case Briefs High Courts

Madras High Court examines the scope and ambit of S. 174 of CGST Act in context of Notifications issued under the repealed tax regime

The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Welding Electrodes’ do not qualify as ‘consumables’; CESTAT holds recovery of Modified VAT credit to be incorrect

Customs, Excise and Service Tax Appellate Tribunal: While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit