Temporary transfer for exibhiting films in a cinema hall is exempted & if it is for exibhiting on a TV Channels like sony then it is taxable.
Notification No .25 of 2012 amended by Notification No.3 of 2013 w.e.f . 1.4.2013 and Entry No.9 in the notification No.25/2012 is substituted as under :-
"Services provided by way of temporary transfer or permitting the use or enjoyment of copyright
(a) covered under clause (a) of sub-section (1) of Section 13 of the Copyright Act, 1957, relating to original literary, dramatic, musical or artistic works; or
(b) of cinematograph films for exhibition in a cinema hall or cinema theatre."
Notification no. 25/2012 related to list of services exempted from service tax.
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