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2018 (2) TMI 331 - AT - Service TaxLiability of service tax - amount received for transfer of copyright of programmes to various TV channels amounts to service under the category of "TV or Radio Programme Production service - demand has been raised alleging appellant has assigned their own programme and received consideration - Held that: - There is no evidence placed to show that the appellant has produced the programme on behalf of another person. The appellant produces the programme on its own and after the completion it may or may not be accepted by the channel / broadcasting agency. After production, they have transferred the copy right in the programme temporarily to the broadcasting agency. Such transfer of copy right does not attract levy of service tax under "TV or Radio Programme Production Service" - the demand under programme production services is unsustainable. Short payment of service tax - it was alleged that appellant has not correctly paid service tax on the gross amount realized for discharging service tax on the output service "Sale of space or time for Advertisement" service by including the three components, variable cost, fixed cost and profit sharing - Held that: - appellant has strongly argued that from the beginning itself, the appellant has contended that they have been discharging service tax including on all the three components; that the same has not been considered by the authorities below - the issue has to be verified and for this limited purpose, the matter requires to be remanded to the adjudicating authority - matter on remand. CENVAT credit - service tax paid on telecasting fee which was paid for broadcasting tele serials - Held that: - the telecasting charges paid are used for providing the said output service of 'Sale of space or time for Advertisement' - it was already found that the appellant is not liable to discharge service tax under the category of programme producing service - The contention of the department that programmes are telecast after production of the serials etc. is flimsy and not supported by any legal basis - credit allowed. Appeal allowed in part and part matter on remand.
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