TMI Blog2013 (10) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... oadcasting in India - The Board vide Circular No. 111/05/2009-ST clarified that for the services fall under the Category III [Rule 3(1)(iii)], the relevant factor was the location of the service receiver and not the place of performance - As the service recipient was outside India, therefore, there was merit in the contention of the applicant. Business Auxiliary Services - As regards demand in respect of ‘Business Auxiliary Service’ – the applicant was receiving the service from the foreign cable operator in respect of their business - We find that the applicant had not made out prima facie case for total waiver of pre-deposit of the service tax for the normal period of demand - In respect of the other demands, the applicant had not made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yright in respect of films to their customers. The contention is that the adjudicating authority has held that transfer of copyright is exempted from taxable service. Hence, the applicants are not entitled for taking credit in excess of 20% under the provisions of Rule 6(3) of the CENVAT Credit Rules, 2004. The contention is that as per Section 65(55b) of the Finance Act, 1994, Intellectual Property Service means - (a) transferring temporarily; or (b) permitting the use or enjoyment of any intellectual property right. As per the scope of intellectual property right as provided under Section 65(55a) means any right to intangible property, namely, trademarks, designs, etc. does not include copyright. The contention is that the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants Ltd. vs. Commissioner of C. Ex., Chandigarh [2013 (29) S.T.R. 257 (Tri.-Del.)]. In view of this, the contention is that as the service recipient is outside India and therefore, the demand is not sustainable. 6. The contention of Revenue is that as the broadcasting service was provided in India and therefore, the place of performance is relevant for the purpose of levy of service tax. As the service provider is in India and the services were provided in India and therefore, it cannot be considered as export of service . 7. As regards the demand of Rs. 15,81,388/- in respect of business auxiliary service , the contention of the applicant is that the applicant is transmitting signals to cable operator who is situated outside India a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Category III [Rule 3(1)(iii)], the relevant factor is the location of the service receiver and not the place of performance. As the service recipient is outside India, therefore, there is merit in the contention of the applicant. 11.3. As regards demand of Rs. 15,81,388/- in respect of Business Auxiliary Service , we find the applicant is receiving the service from the foreign cable operator in respect of their business. We find that the applicant has not made out prima facie case for total waiver of pre-deposit of the service tax for the normal period of demand i.e. Rs. 14,62,914/-. 11.4. In respect of the other demands which are approximately Rs. 5 lakhs, the applicant has not made out a case for total waiver of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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