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2021 (10) TMI 97 - CESTAT ALLAHABADLevy of service tax - Commercial Exploitation of Rights of Sports Events - place of provision of services - service provided in taxable territory or not - HELD THAT:- A conjoint reading of section 66B of the Finance Act, 1994 alongwith Rule 6 of the Place of Provision of Services Rules, 2012, provides for charge of service tax at the specified rate on the value of any service, other than services specified in the negative list, provided or agreed to be provided in the taxable territory (India), by any person to another. Admittedly, no services have been provided in the taxable territory. Rule 6 of the Place of Provision of Service Rules, 2012, provides and clarifies that in case of any cultural or sporting event and/or services related to such event, shall be the ‘place’ where the event is actually held - Admittedly the event was held outside India (Zimbabwe), and this service has not been received in India, rather it was meant for Bangladesh, for which territory, the telecasting rights were purchased and resold by the appellants. Only for the reason that the appellant provider or trader of telecasting right is located in India, it cannot be assumed or presumed by any stretch of imagination, that the service under dispute has been received in India. Appeal allowed - decided in favor of appellant.
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