2026-VIL-582-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Assignment of copyright and undertaking of production work - Appellant assigned the exclusive copyrights and all ownership rights to Gemini TV for a perpetual period, while also agreeing to undertake the production work for the serial on behalf of Gemini TV as per their directions – Whether Assignment of copyright and production work falls under the taxable service of "Programme Producer's Service" under Section 65(105)(zzu) of the Finance Act, 1994 – HELD - The agreement between the appellant and Gemini TV contained terms that evidenced the appellant undertaking production work on behalf of Gemini TV, in addition to the assignment of copyrights in perpetuity - The consideration received by the appellant for the production work undertaken is taxable under the "Programme Producer's Service" category, notwithstanding the fact that the agreement also contained terms for assignment of copyrights in perpetuity - The fact that the agreement contains clauses indicating perpetual assignment of copyright of the program produced does not detract from the fact that the agreement equally contains clauses that required the appellant to undertake production work on behalf of M/s. Gemini TV. In such circumstances, the agreement cannot be viewed as one that pertains solely to assignment of copyrights so as to denude the Revenue from levying service tax on the service rendered by the appellant to M/s. Gemini TV, namely, the activity of production work – The invocation of the extended period of limitation and imposition of penalty is upheld, as the appellant had failed to disclose the income from the production work in its ST-3 returns initially, despite commencing payment of service tax from April 2008 without any material change in the agreement - The demand of service tax on the appellant for 'programme producer's services' based on the assignment agreement between the appellant and Gemini TV is upheld and the appeal is dismissed
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