Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Transfer of Copyright in TV Programmes Is Sale of Goods, Not Service Taxable Under Service Tax Law | Finance Act, 1994 : Customs, Excise & Service Tax Appellate Tribunal
The CESTAT holds that perpetual transfer of copyright in TV programmes constitutes sale of goods under VAT, excluding it from service tax liability under Section 65(105)(zzu).