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2024 (4) TMI 846 - AAAR - GSTClassification of services - Licensing Services for The Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes Etc., classifiable under SAC 997332 or not - Correctness of impugned order - confusion in the issue. Appellant sought advance ruling on the services relating to Distribution of films to Theatres. But contrary to this, they have claimed at para IV (e) of Grounds of Appeal that the Appellant had never sought classification of the transaction between the Distributor and the Exhibitor. HELD THAT:- The Appellant has contradicted and confused the issue. Under the circumstances, analysis of clauses of the actual contract or agreement entered into by the Appellant with the service recipients assumes utmost importance. The Appellant have not furnished any contract or agreement entered into by them for provision of services. Therefore, in the absence of the actual agreements, it is not possible to decide the correct classification. The lower Authority have discussed the issue in detail, along with provisions of SAC 997332 and 999614 and have countered the arguments put forth by the Appellant and have given a ruling that "the Classification of the Licensing Services of distribution of rights to exhibit the films by the distributor to the exhibitor are classifiable under SAC 999614". Under the circumstances, it is found that the ruling given by the Lower Authority is just and proper and it is not considered necessary to interfere with the same. Accordingly, the Advance Ruling is upheld.
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