It is the contention of the assessee that the consideration received in terms of the agreement was for rendering of the Line Production Services, and not for granting any right in any copyright to Endemol India Pvt. Ltd. We find that admittedly, as per the agreement between the assessee and Endemol India Pvt. Ltd., the entire consideration to be paid to the assessee was in respect of the production cost or production fees and not for any licensing rights in any programme. Further, Clause 1 to 6 of the agreement, specifically spells out the various coordination/facilitation services which were to be rendered by the assessee as line producer viz. arranging for locational crew, producer, transportation, paper work for various stunts to be performed and other requirements for setting up and filming the series etc. In sum and substance, the agreement was for rendering of line production services by the assessee to Endemol India Pvt. Ltd., in order to facilitate and enable the latter to produce the television series viz. “Fear factor”. We also find that Sec. 17 of the Indian Copyright Act, 1957 states, that where the work is specifically commissioned under the contract of service at the instance of a person, then such person would be the first owner of the copyright. Further, as per the South Africa Copyright Act No. 98 of 1978, the person who commissioned the making of a cinematograph film shall be the owner of the copyright subsisting in the work made in pursuance of that commission. In the backdrop of the aforesaid mandate of law, we are of the considered view that since the work (that is the television series) was commissioned by Endemol India Pvt. Ltd. under the contract of service thus, as averred by the ld. A.R, Endemol India Pvt. Ltd. shall be the first owner of the work produced by the assessee, and the owner of the copyright. We find substantial force in the aforesaid contention of the assessee, that now when as per the mandate of law the ownership of the copyright remains vested with Endemol India Pvt. Ltd, hence the question of assigning of the same by the assessee in favour of Endemol India Pvt. Ltd would not arise at all. We thus, are of the considered view that now when in terms of our aforesaid observations, it can safely be concluded that there would be no occasion for assigning of any copyright by the assessee to Endemol India Pvt. Ltd. (i.e the first owner of the copyright), therefore, no payment of consideration in lieu of transfer of any copyright can be comprehended. 20. We further find that the A.O/DRP had brought the consideration received by the assessee within the sweep of the term of royalty, on the ground that the assessee had transferred the copyright in the program viz. ‘Fear Factor’ to Endemol India Pvt. Ltd. The assessee has vehemently assailed the said observations of the lower authorities. It is the contention of the assessee, that as the amount received from Endemol India Pvt. Ltd. was in lieu of line production services rendered, and not for licensing of rights in any programme, thus, the consideration received by the assessee was wrongly assumed by the A.O/DRP to have been received in respect of transfer of copyright. Be that as it may, we are of the considered view that as the term royalty under Article 12 of the India-Sought Africa Tax Treaty, takes within its sweep only consideration received for the use or right to use, any copyright, thus, the observations of the lower authorities that the consideration received by the assessee was for ‘transfer’ of the copyright to Endemol India Pvt. Ltd., in any way, would on the said count also fall beyond the sweep of the term “royalty” as defined in Article 12 of the India20South Africa tax treaty. We thus, after deliberating on the contentions advanced by the assessee to buttress its claim that the lower authorities had wrongly characterised the amount received from Endemol India Pvt. Ltd. as ‘royalty”, are inclined to accept the same.