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2013 (9) TMI 666 - AT - Service TaxBroadcasting services section 65(15)- broadcasting agency or organization - income on account of transmission of music clippings in between running of the programmes - sale of time slots and the rate of service charges is for the duration of the time of advertisement. - appellant is an agent of the foreign company - Held that:- The demand for service tax on the appellant under the category of broadcasting agency service is sustainable in law - activity undertaken by the appellant is a taxable service u/s 65 (105)(zk). Pre deposit – appellant directed to make a pre-deposit of Rs. 84 lakhs (Rupees Eighty Four Lakhs only), which is the approximate service tax demand for the normal period of time – stay granted partly.
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