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ANSHUL

01-Dec-2016 , 02:39:11 pm

In this case story/ script/ screenplay shall need to be copyright in name of writer and accordingly it shall construed to IPR. Now if writer sells this IPR no service tax shall be attracted as IPR falls under the definition of goods, however if writer licensing the story to director non exclusively, then it shall amount to service tax. further the original work falls under section 13(1)(a) of copyright act are exempted from service tax by virtue of entry no 15 of mega exemption notification. CRUX: Accordingly No service tax shall be liable on such service.

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Krishnan G Sarma

05-Dec-2016 , 10:02:24 am

Thank you for valuable comments.