Case Law Details
Case Name : South City Projects (Kolkata) Limited Vs Commissioner of Service Tax (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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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. Sout...
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