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2015 (8) TMI 902 - CESTAT MUMBAI

2015 (8) TMI 902 - CESTAT MUMBAI - 2015 (40) S.T.R. 150 (Tri. - Mumbai) - Demand of service tax - Programme Producers Service - appellant herein had produced a programme i.e. "Antakashari" for Star India and received consideration from them but did not discharge the service tax liability - Held that:- agreement entered by appellant with Star India very categorically states that appellant was commissioning for producing the programme "Antakashari" for Star India. In view of this we hold that the .....

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ew, Member (T),JJ. For the Appellant : Shri D B Shroff, Sr. Adv. For the Respondent : Shri S V Nair, Supdt. (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Original No. 31/STC/BR/08-09 dated 5.11.2008. 2. The issue involved in this case is regarding the service tax liability on the appellant under the category of "Programme Producers Service". The appellant herein had produced a programme i.e. "Antakashari" for Star India and received consideration fro .....

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the demands and interest. He imposed penalties under Section 76 and 78 of the Finance Act, 1994. 3. Learned Counsel appearing on behalf of appellant would take us through the entire case records. While bringing to our notice the period involved in this case i.e. service tax for the period February to August 2007, the Counsel would submit that show-cause notice was issued on 08.10.2007. He would submit that for the period from 31.03.2006, appellant is required to file the returns by 25.04.2007 an .....

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would bring to our notice the findings recorded by the adjudicating authority on this point. He would submit that the appellant having discharged the entire service tax liability and the interest thereof, pleads leniency from imposition of penalties. 4. Learned D.R. reiterated the findings of the adjudicating authority. He would submit that the adjudicating authority has categorically recorded that the appellant had received the value of taxable service along with service tax and despite that ha .....

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vice tax liability on the amount received by them under the category of "programme producer service" by referring to the agreement between appellant and Star India is not acceptable to us for the simple reason as the agreement entered by appellant with Star India very categorically STATES that appellant was commissioning for producing the programme "Antakashari" for Star India. In view of this we hold that the service tax liability and interest thereof are correctly determine .....

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