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2019 (1) TMI 445 - AT - Service TaxDemand of Service Tax - T.V. and Radio Programme Production Service - sharing of revenue - case of the department in this appeal is that the Commissioner’s finding is not correct as a perusal of the contract shows that the respondent was receiving a consideration in the form of a share of income from M/s UEL - Held that:- The arrangement in this specific case can be seen from the MOU entered into between the respondent and M/s UEL. The obligations and rights of the respondents are in Clause ‘1’ of the agreement while those of UEL are in para 2 and sharing advertisement revenue is in clause 3 - In this case there is no evidence of whatsoever that the respondent is producing the programmes on behalf of M/s UEL but the evidence in the MOU show that they are producing the programmes as a part of joint venture which are telecast and the revenue is shared. The argument in the appeal that the department could have continued further investigation to attain the facts of ownership and consideration paid, does not carry their case any further. This only suggests that they could have suspicions about the arrangements made as per the MOU but any possible suspicion which is not brought out in the show cause notice substantiated by evidence cannot form the basis for confirming the demand. Appeal dismissed - decided against Revenue.
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