TMI Blog2013 (9) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... only), which is the approximate service tax demand for the normal period of time – stay granted partly. - ST/591/12, ST/CO/136/12, ST/CO/COD/1662/12 - S/404/13/CSTB/C-I , M/508/13/CSTB/C-I - Dated:- 4-3-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri Prasad Paranjape, Adv. For the Respondent : Shri P N Das, Commissioner (AR) Per: P R Chandrasekharan: The appeal and stay application are directed against Order-in-Original No. 29/KLG/TH-II/2011 dated 13-9-2011 passed by the Commissioner of Central Excise, Thane II. The Revenue has filed Cross Objection and COD application for the delay in filing the CO. 2. The appellant, M/s. Multi Screen Media Private Ltd. are engaged in providing the taxable se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of sale of time slots for advertisement to be broadcasted on channels owned by the principal. The appellant is deemed to be a broadcasting agency and is discharging service tax liability as a deemed broadcaster. (b) In addition to the above services provided to the foreign principal, the appellant is also engaged in producing programmes on its own account, i.e., not in capacity of an agent of MSMS. Such programs are compilations of trailers of films and music albums produced by various film producers/production houses and the appellant sells time slots on its own account for promotion of such feature films/music albums. The consideration received for such activities are not remitted to MSMS and are accounted as income of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Vijay Television (P) Ltd. [2009 (13) STR 296], Zee Telefilms Ltd. [2006(3) STR 252] and Siticable Network P. Ltd. [2006 (4) STR 555] in support of his contentions. Accordingly, he prays for putting the appellant to terms. 5. We have carefully considered the submissions made by both the sides. 5.1 Considering the reasons stated by the Revenue for the delay in filing the CO as satisfactory, we allow the COD application. 5.2 The relevant provisions of Finance Act, 1994 relating to the transactions involved in the present case are extracted below:- (15) broadcasting" has the meaning assigned to it in clause (c) of section 2 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 (25 of 1990) and also includes p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me or [collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator, including multisystem operator or any other person on behalf of the said agency] or organisation; (105)[(zk) to a client, by a broadcasting agency or organization in relation to broadcasting, in any manner and, in the case of broadcasting agency or organisation, having its head office situated in any place outside India, includes service provided by its branch office or subsidiary or representative in India or any agent appointed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grammes, television programmes or motion pictures or music albums, or on billboards, public places, buildings, conveyances, cell phones, automated teller machines, internet; (ii) selling of time slots on radio or television by a person, other than a broadcasting agency or organisation; and (iii) aerial advertising. [Explanation 2. - For the purposes of this sub-clause, "print media" means, - (i) "newspaper" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867; (ii) "book" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867, but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Ministry in the Circular dated 28-2-2006 and not as interpreted by the appellant. 5.5 As regards the question of time bar, this is an issue which is both a question of fact and a question of law and the same can be gone into at the time of final consideration and disposal of the appeal. The appellant has also not pleaded any financial hardship. Therefore, the balance of convenience lies in favour of revenue. 6. In view of the above, we are of the prima facie view that the appellant has not made any case for complete waiver of the pre-deposit of the dues adjudged against the appellant. Accordingly we direct the appellant to make a pre-deposit of Rs. 84 lakhs (Rupees Eighty Four Lakhs only), which is the approximate service tax d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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