Case Law Details
South City Projects (Kolkata) Limited Vs Commissioner of Service Tax (CESTAT Kolkata)
In a recent judgment, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Kolkata, in the case of M/s. South City Projects (Kolkata) Ltd. vs. Commissioner of Central Excise & Service Tax, Kolkata, Service Tax Appeal No 75130 of 2014, ruled that copyright services associated with original artistic works are exempt from service tax. The ruling, dated September 21, 2023, provides clarity on the taxability of copyright services under Section 65(zzzzt) of the Finance Act, 1994.
Facts:
M/s. South City Projects (Kolkata) Ltd., (“the Appellant”), is registered under Service Tax for providing services including “Renting of Immovable Property Service”, “Maintenance and Repair Service”, “Architect Service”, and “Club or Association Service”.
A Show Cause Notice (“the SCN”) dated October 18, 2011 was issued demanding service tax and cess amounting to Rs. 1,48,07,289/- for Renting of Immovable Property on the taxable value of Rs. 14,37,60,081/- for the FY 2010-11 (“the Impugned Period”).
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