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2018 (6) TMI 201 - CESTAT CHENNAICENVAT credit - telecast of serials produced - denial of credit on the ground that the telecasting of the serials occurs after the production of the serials - Held that:- The issue has been decided in the case of RADAAN MEDIA WORKS (I) LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2018 (2) TMI 331 - CESTAT CHENNAI], where it was held that the telecasting charges paid are used for providing the said output service of 'Sale of space or time for Advertisement' and 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 cannot be denied - appeal allowed - decided in favor of appellant.
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