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2018 (2) TMI 369 - CESTAT NEW DELHIExport of service to foreign principal located in UKProgramme Producer Service - demand on the ground that one of the condition mainly, receipt of consideration in convertible foreign exchange has not been fulfilled in such exports - whether or not appellant received consideration for exported service in convertible foreign exchange? - Held that: - FIRCs did not identify the nature and name of foreign convertible currency - It is manifestly clear that the amount credited to the account of the appellant in India is in consequence of a debit of pound sterling account maintained by participated bank in nostro mechanism in UK. The said debit of foreign exchange by the UK bank and consequent credit in Indian rupee in Indian bank as part of nostro transaction is reported to RBI and necessarily forms part of foreign exchange earning in India - the amount has not reached India from UK in Indian rupees - we find no merit in the findings by the lower authority to the effect that foreign exchange has not been received in convertible foreign currency for export of services by the appellant. Programme producer service with reference to domestic radio stations to whom the appellant gave various programmes for broadcasting - Held that: - a plain reading of the statutory definition for programme producer service makes it clear that such programme producer should produce programmes on behalf of another person - In the present case, the appellants did not produce programmes for another person. There is no second person at the time of appellant producing the programme which is apparently for self - such transactions are not covered by programme producer service as the appellant did not produce programme for a third party. Appeal allowed - decided in favor of appellant.
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