{"id":623081,"date":"2025-10-21T11:31:29","date_gmt":"2025-10-21T03:31:29","guid":{"rendered":"https:\/\/beta3.law.asia\/?p=623081"},"modified":"2025-10-28T16:18:50","modified_gmt":"2025-10-28T08:18:50","slug":"film-copyright-tax-dispute","status":"publish","type":"post","link":"https:\/\/beta3.law.asia\/ja\/film-copyright-tax-dispute\/","title":{"rendered":"\u30e9\u30a4\u30c8\u3001\u30ab\u30e1\u30e9\u3001\u30a2\u30af\u30b7\u30e7\u30f3\uff01\u3000\u7a0e\u91d1\u3082\u5fd8\u308c\u305a\u306b"},"content":{"rendered":"<p style=\"text-align: justify;\">\u6620\u753b\u7523\u696d\u306f\u8907\u96d1\u306b\u9023\u9396\u3057\u3066\u304a\u308a\u3001\u6700\u7d42\u7684\u306b\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u7ba1\u7406\u3067\u7de0\u3081\u304f\u304f\u3089\u308c\u308b\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u30021994\u5e74\u8ca1\u653f\u6cd5\uff08\u4ee5\u4e0b\u300c\u672c\u6cd5\u300d\uff09\u306b\u304a\u3044\u3066\u3001\u77e5\u7684\u8ca1\u7523\u306b\u95a2\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073\u4e8b\u696d\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u7a0e\u304c\u5c0e\u5165\u3055\u308c\u3066\u4ee5\u6765\u3001\u305d\u306e\u5206\u985e\u3084\u8ab2\u7a0e\u7fa9\u52d9\u3092\u3081\u3050\u3063\u3066\u983b\u7e41\u306b\u4e89\u3044\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_4575314\" aria-describedby=\"caption-attachment-4575314\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-4575314\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2023\/12\/Manisha-Singh-LexOrbis.jpg\" alt=\"Manisha Singh, LexOrbis\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-4575314\" class=\"wp-caption-text\"><strong>Manisha Singh<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>LexOrbis<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u95a2\u7a0e\u30fb\u7269\u54c1\u7a0e\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\u63a7\u8a34\u5be9\u5224\u6240\uff08CESTAT\uff09\u3067\u5be9\u7406\u3055\u308c\u305f<a href=\"https:\/\/indiankanoon.org\/doc\/50585498\/\"><em>Play House Motion Pictures Private Limited<\/em><em>\u5bfe Commissioner of Central Excise, Customs and Service Tax<\/em><\/a>\u4e8b\u4ef6\u3067\u306f\u3001\u6620\u753b\u306e\u914d\u7d66\u304a\u3088\u3073\u8457\u4f5c\u6a29\u8b72\u6e21\u304b\u3089\u5f97\u3089\u308c\u305f\u53ce\u76ca\u304c\u4e8b\u696d\u88dc\u52a9\u30b5\u30fc\u30d3\u30b9\uff08BAS\uff09\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u3001\u307e\u305f\u306f\u8457\u4f5c\u6a29\u30b5\u30fc\u30d3\u30b9\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u304c\u4e89\u70b9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3055\u3089\u306b\u3001\u904e\u53bb\u306e\u5e74\u5ea6\u306b\u9061\u3063\u3066\u8ab2\u7a0e\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u3001\u5ef6\u9577\u6642\u52b9\u671f\u9593\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u3082\u4e89\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: justify;\">Play House Motion Pictures\u306f\u3001\u6620\u753b\u306e\u88fd\u4f5c\u304a\u3088\u3073\u914d\u7d66\u3001\u306a\u3089\u3073\u306b\u30c6\u30ec\u30d3\u5c40\u3001\u97f3\u697d\u4f1a\u793e\u3001\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u4f53\u3078\u306e\u8457\u4f5c\u6a29\u306e\u8b72\u6e21\u3092\u884c\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u7a0e\u52d9\u5f53\u5c40\u306f\u30012009\u5e74\uff5e2013\u5e74\u306e\u9593\u306b\u4e0a\u8a34\u4eba\u304c\u30b5\u30fc\u30d3\u30b9\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u4e3b\u5f35\u3057\u307e\u3057\u305f\u30022014\u5e74\uff19\u6708\u306e\u7406\u7531\u8aac\u660e\u901a\u77e5\u3067\u306f\u3001\u914d\u7d66\u95a2\u9023\u306e\u53ce\u76ca\u306b\u5bfe\u3057\u3066\u306fBAS\u7a0e\u3092\u3001\u6620\u753b\u306e\u6a29\u5229\u8b72\u6e21\u306b\u3088\u308b\u53ce\u76ca\u306b\u5bfe\u3057\u3066\u306f\u8457\u4f5c\u6a29\u30b5\u30fc\u30d3\u30b9\u7a0e\u306e\u7d0d\u4ed8\u3092\u6c42\u3081\u307e\u3057\u305f\u3002<\/p>\n<figure id=\"attachment_580554\" aria-describedby=\"caption-attachment-580554\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-580554\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2025\/04\/Shivi-Gupta-1.jpg\" alt=\"Shivi Gupta\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-580554\" class=\"wp-caption-text\"><strong>Shivi Gupta<\/strong><br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>LexOrbis<\/figcaption><\/figure>\n<p style=\"text-align: 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style=\"text-align: justify;\">\u5f53\u5c40\u306f\u3001\u4e0a\u8a34\u4eba\u306e\u6d3b\u52d5\u304cBAS\u304a\u3088\u3073\u8457\u4f5c\u6a29\u30b5\u30fc\u30d3\u30b9\u306e\u5b9a\u7fa9\u306b\u8a72\u5f53\u3059\u308b\u3068\u4e3b\u5f35\u3057\u307e\u3057\u305f\u3002\u8457\u4f5c\u6a29\u306e\u4e00\u6642\u7684\u8b72\u6e21\u306f2010\u5e74\uff17\u6708\u4ee5\u964d\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u30012012\u5e74\uff17\u6708\u4ee5\u964d\u306e\u514d\u7a0e\u306e\u7bc4\u56f2\u306f\u9650\u5b9a\u7684\u3067\u3042\u308b\u3068\u6307\u6458\u3002\u53ce\u76ca\u5206\u914d\u5951\u7d04\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u3068\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">CESTAT\u306f\u3053\u306e\u8ab2\u7a0e\u8981\u6c42\u3092\u53d6\u308a\u6d88\u3057\u307e\u3057\u305f\u3002\u8457\u4f5c\u6a29\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3057\u3066\u306f\u3001\u30de\u30e9\u30e4\u30fc\u30e9\u30e0\u8a9e\u6620\u753b\u300e<em>Jawan of Vellimala<\/em>\u300f\u306b\u95a2\u3059\u308b\u5951\u7d04\u304c\u653e\u6620\u6a29\u306e\u5b8c\u5168\u304b\u3064\u6c38\u4e45\u7684\u306a\u8b72\u6e21\u3067\u3042\u308a\u3001\u4e00\u6642\u7684\u306a\u30e9\u30a4\u30bb\u30f3\u30b9\u3067\u306f\u306a\u304f\u6052\u4e45\u7684\u306a\u8b72\u6e21\u3067\u3042\u308b\u3068\u8a8d\u5b9a\u3057\u307e\u3057\u305f\u30021957\u5e74\u8457\u4f5c\u6a29\u6cd5\u304a\u3088\u3073CBEC\u304c2004\u5e74\u306b\u884c\u3063\u305f\u660e\u78ba\u5316\u306b\u3088\u308a\u3001\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u6052\u4e45\u7684\u8b72\u6e21\u306f\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u78ba\u306b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: justify;\"><span class=\"vantage-grey\"><strong><em>Manisha Singh<\/em><\/strong><strong><em>\u6c0f\u306f<\/em><\/strong><strong><em>\u00a0<a href=\"https:\/\/beta3.law.asia\/law-firm\/lexorbis-india\/\">LexOrbis<\/a><\/em><\/strong>\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3001<strong><em> Shivi Gupta<\/em><\/strong><strong><em>\u6c0f\u306f\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u3067\u3059\u3002<\/em><\/strong><\/span><\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter size-full wp-image-435724\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2023\/09\/LexOrbis.jpg\" alt=\"LexOrbis\" width=\"310\" height=\"54\" srcset=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2023\/09\/LexOrbis.jpg 310w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2023\/09\/LexOrbis-300x52.jpg 300w\" sizes=\"(max-width: 310px) 100vw, 310px\" \/>LexOrbis<\/strong><br \/>\n709\/710 Tolstoy House<br \/>\n15-17 Tolstoy Marg<br \/>\nNew Delhi \u2013 110 001<br \/>\nIndia<br \/>\n<a href=\"http:\/\/www.lexorbis.com\">www.#lexorbis#.com<\/a><br \/>\nMumbai | Bengaluru<br \/>\n<strong>Contact details:<\/strong><br \/>\nT: +91 11 2371 6565<br \/>\nE: <a href=\"mailto:mail@lexorbis.com\">mail@#lexorbis#.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u6620\u753b\u7523\u696d\u306f\u8907\u96d1\u306b\u9023\u9396\u3057\u3066\u304a\u308a\u3001\u6700\u7d42\u7684\u306b\u77e5\u7684\u8ca1\u7523\u6a29\u306e\u7ba1\u7406\u3067\u7de0\u3081\u304f\u304f\u3089\u308c\u308b\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u30021994\u5e74\u8ca1\u653f\u6cd5\uff08\u4ee5\u4e0b\u300c\u672c\u6cd5\u300d\uff09\u306b\u304a\u3044\u3066\u3001\u77e5\u7684\u8ca1\u7523\u306b\u95a2\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073\u4e8b\u696d\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u7a0e\u304c\u5c0e\u5165\u3055\u308c\u3066\u4ee5\u6765\u3001\u305d\u306e\u5206<\/p>\n","protected":false},"author":13501,"featured_media":621272,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Manisha Singh \u2022 Shivi Gupta\/LexOrbis"},"categories":[8404,8530],"tags":[177300,177304,177301,177303,54013,59270,177302,132152,10847,139376,177298,177307,177294,177306,115078,153582,177296,177305,82479],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" 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