‘Copy Right Service’ Related to Original Artistic Works are Excluded from Payment of Service Tax : CESTAT [Read Order]

Copy Right Service - Related - Original Artistic Works - Excluded - Payment of Service Tax - CESTAT - taxscan

The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the copyright services that were related to the original artistic works done by the assessee are excluded from the payment of service tax.  South City Projects (Kolkata) Limited, the appellant assessee is registered under Service Tax for providing ‘Renting Of Immovable…

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