Record Details

Ownership and Transfer of ‘Musical Work’ and ‘Sound Recording’– A Case for Service Tax

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Title Ownership and Transfer of ‘Musical Work’ and ‘Sound Recording’– A Case for Service Tax
 
Creator Agrawal, Anjali
Singhal, Shiv
Sakthivel, M
 
Subject Copyright
Economic Rights
Musical Work
Cinematographic Film
Service Tax
Contract of Service
 
Description 227-235
In the music industry, lyricists and composers enter into contracts with the cinematograph film producers for the
incorporation of their work into cinematograph films. However, the ownership of such copyrighted works is dependent on
the nature of the contract entered into between the parties and may lead to implications under the service tax regime. The
Madras High Court is currently deciding the veracity of the order passed by the Commissioner of Goods & Services Tax and
Central Excise, holding A.R. Rahman liable for paying service tax on the alleged services rendered by him. This paper
analyses the nature of contracts that individuals like A.R. Rahman might enter into with the producers of the cinematograph
film producers from the lens of the Indian Copyright Act, 1957 and thereafter discusses the possible implications of such
contracts from the prism of the service tax regime.
 
Date 2022-06-29T10:40:48Z
2022-06-29T10:40:48Z
2022-05
 
Type Article
 
Identifier 0975-1076 (Online); 0971-7544 (Print)
http://nopr.niscpr.res.in/handle/123456789/59971
 
Language en
 
Publisher NIScPR-CSIR, India
 
Source JIPR Vol.27(3) [May 2022]