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The Economic Times reports this week that Anil Ambani Group firm Reliance Big Entertainment has challenged levy of service tax on sale of copyrights of movies and other artistic works in the Delhi High Court. The court has issued notices to the Centre, the Central Board of Excise and the Director General of Service Tax and has directed that the matter be listed on August 2nd for the next hearing. The plaintiff submitted that it is already paying sales tax and VAT to various state governments on sale and distribution of theatrical rights and other copyright-related work. It argues that for the Supreme Court a sale of goods which is taxed by state governments cannot be considered for service tax by the Central Government as well. Citing the Godfrey Philips India Ltd vs State of UP case, Reliance Big argues that there should be no overlap of state and Central governement's taxing powers. "In the present case, the transfers of copyright is directly and squarely covered by entry 54 of List II of Schedule 7 of the Constitution, which authorises the state legislature to bring a sales tax on the sale of goods." In Union Budget 2010, the government had decided to levy service tax of 10.3% on transfer of copyrighted works. (source : The Economic Times ) |News saisie par Vedaa MIRAZKAR le 15/07/2010| | |||
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partage de savoir en propriété intellectuelle |
