Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1217 - AT - Service TaxRefund claim - programme producers service - refund claim allowed on the ground that the service was taxable as “commercial use or exploitation of an event service” which was incorporated in FA, 1994 only w.e.f. 1st July 2010 and hence not liable to tax for the prior period - Held that: - reliance placed in the case of Royal Western India Turf Club Ltd v. Commissioner of Service Tax, Mumbai [2012 (11) TMI 526 - CESTAT, MUMBAI], where it was held that the CBEC circular 334/1/2010-TRU dated 26-2-2010 clarified the position as The proposed service now seeks to tax the amount received by the person or organization, who permits the recording and broadcasting of the event from the broadcaster, or any other person, who seeks to commercially exploit the event - refund justified - appeal dismissed - decided against Revenue.
|