In this Chapter, unless the context otherwise requires,

(105) "taxable service" means any service provided,-

(zzzzt) to any person, by any other person, for-

(a) transferring temporarily; or

(b) permitting the use or enjoyment of, any copyright defined in the Copyright Act, 1957 (14 of 1957), except the rights covered under subclause (a) of clause (1) of section 13 of the said Act;