Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 670 - AT - Service TaxLiability to pay duty - Section 66A - BCCI entered into a contract with the non-residents service providers to produce audio- visual coverage of cricket match, on behalf of BCCI and the producers undertake to produce the audio-visual coverage of cricket match for broadcasting on the terms and conditions of the agreement - Held that:- service provider has installed 30-32 cameras in the stadium to capture the images of the cricket match. The applicants have to set up a broadcast control room (BCR) in the stadium. The images taken by the cameras are transmitted to vision colour correction unit and the same are viewed by the experts and after processing, these images are transmitted to the director's vision desk. Waiver of pre deposit - Held that:- activities undertaken by the service provider and the terms and conditions of the agreement, prima facie we find no merit in the contention of the applicants that the applicants are not covered under the scope of ‘programme producer service' as provided under the Finance Act. In view of this, we find that the applicants have not made out a case for total waiver of the amount of service tax. The applicants are directed to deposit 50% of the service tax confirmed in each case within eight weeks. - stay granted partly.
|