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2009 (2) TMI 99 - CESTAT NEW DELHIAppellant are a subsidiary in India of U.K. company (BBC) and their functions are securing advertisement for airtime sales on BBC World Channel, and collecting airtime revenue for BBC, for which they get commission from BBC - when the same person i.e. the Appellant are providing the broadcasting service, as defined under Section 65(15) of the Act, to their clients in India and also the Business auxiliary service, as defined under Section 65(19) of the Act, to BBC, U.K., the latter cannot be treated as an input for the former – therefore, Marketing and Bill collection under BAS for principal cannot be treated as input service – credit not admissible – impugned order rejecting of adjustment of excess paid tax against short payment, is justified because as per Rule 6(3) of STR, adjustment can be done only when Service tax paid at higher rate or value – assessee’s appeal is dismissed
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