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2013 (8) TMI 338 - AT - Service TaxBroadcasting Service – CENVAT credit input services - service tax paid towards telecast fee - Assesse was engaged in producing programmes/tele-serials and obtained service tax registration under ‘TV or Radio Programme Production and Sale of Space for Advertisement’ services - Assesse availed service tax paid on telecast fees as Cenvat Credit as input service credit – Held that:- The chain was clearly established and the assesse was entitled for cenvat credit on service tax paid towards telecast fee. Waiver of Pre-deposit - ABB Ltd. Vs. Commissioner of Central Excise [2009 (5) TMI 48 - CESTAT, BANGALORE] - the expression activities relating to business had a wide import and includes both essential and auxiliary activities of business - the definition of the input service had to be interpreted in the light of the requirements of the business and it cannot be read restrictively - unless the serials were broadcast the assesse was not eligible for free commercial time and the payment of service tax under the category of ‘Sale of space or time for advertisement’ - assesse had made out a good prima facie case on merit and there was no serious contest from the department for the grant of waiver of pre-deposit –Thus the waiver of pre-deposit and stay was allowed till the disposal – Decided in favor of assesse
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