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2012 (7) TMI 630 - CESTAT, MUMBAIRegarding demand for service tax under the category of ‘Intellectual Property Right Services' - horse race club - licensed book makers (bookies in short) accept bets from public - Club conducts live telecast of races which can be viewed from other racing clubs in India - neither the show-cause notice nor orders-in-original gives a clear proposal or findings as to what is the intellectual property rights involved in the transactions – Held that:- No categorization or findings by the learned Commissioners in any of the orders and, therefore - appellants have made out a strong case in their favour against the demand of service tax under the category of ‘Intellectual Property Right Services'. Regarding Broadcasting Services - horse race club - licensed book makers (bookies in short) accept bets from public - Club conducts live telecast of races which can be viewed from other racing clubs in India – Held that:- Duty demand is for the period 01.04.2007 to 31.03.2009, they will not be, prima facie, liable to service tax during this period and would come under the service tax net only from 2010 onwards. Regarding Business Support Services - horse race club - licensed book makers (bookies in short) accept bets from public - Club conducts live telecast of races which can be viewed from other racing clubs in India – Held that:- Neither of services rendered by the race course to the book makers will come under the category of ‘Business Support Services” - unconditional waiver of dues granted
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