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TMI Blog2013 (9) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... service from the foreign service providers. 3. The brief facts of the case are hat the applicants, i.e. Board of Control for Cricket in India (BCCI), are entered into contract for providing services with Taj TV Ltd., Dubai/Mauritius and TWI Ltd. of U.K. As per the agreement which is on record, the BCCI entered into a contract with the non-residents service providers to produce audio- visual coverage of the event i.e. cricket match, on behalf of BCCI and the producers (non-residents service providers) undertake to produce the audio-visual coverage of the event i.e. cricket match for broadcasting on the terms and conditions of the agreement. The services are received against payment of commercial considerations. As the service providers are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ramme for BCCI, therefore it cannot be said that the applicants have received any taxable service which falls under the scope of 'programme producer service'. 7. The applicants also submitted that the definition of programme provided under the Finance Act means any audio or visual matter live or recorded. The definition covers only the visual recording or audio recording of the programme and whereas in the present case the service provider is undertaking both the activities, audio as well as visual. In these circumstances, the applicants are not liable for any service tax. No financial hardship is pleaded before us. 8. The Revenue relied upon the terms and conditions of the contract, the copy of which is on record. The Revenue submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract, the service provider, i.e. the producer agreed to produce audio-visual coverage of the event on behalf of BCCI and the producer i.e. service provider undertake to have audio-visual coverage of the event on behalf of BCCI and the producer i.e. service provider undertake to have audio-visual coverage of the event for broadcasting. Further, we find that the service provider had undertaken to employ commentators of international experience and repute for live coverage of international cricket matches and the service provider has to provide a minimum of six internationally reputed English language expert commentators who have played cricket at international level etc. For ready reference, the relevant portion of the agreement is reproduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (86b) "programme producer" means any person who produces a programme on behalf of another person" From the reading of the contract, we find that the service provider has installed 30-32 cameras in the stadium to capture the images of the cricket match. The applicants have to set up a broadcast control room (BCR) in the stadium. The images taken by the cameras are transmitted to vision colour correction unit and the same are viewed by the experts and after processing, these images are transmitted to the director's vision desk. The nature of activities of the service provider as described in the adjudication order are detailed as under:- "(i) The broadcast control room (BCR) is set up by the company in the stadi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly instruction the vision desk in charge the colour code. The images shown in the said colour code is finally telecasted. (vii) The BCR has hawk eye unit which tracks each ball played. (vii) The BCR has graphic unit, which produces graphic of average run rate, standing of various teams, score board etc. and as per instruction of director in charge of vision desk, it is telecasted. (ix) The sound and images are sent for recording in to video tape recorder and are also simultaneously sent for converting into audio video signals and sent out for up linking to satellite uplink unit. (x) The finally vended programme is transmitted to OB van stationed in the stadium from where it is sent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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