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Patanjali Yogpeeth Trust Versus C.C.E. & S. Tax, Meerut -I

2015 (9) TMI 260 - CESTAT NEW DELHI

Club or Association Service - Amount received from Vanprashta Ashram Donations - Held that:- Service Tax demand of ₹ 10,55,273/- is on consideration received on rendition of Intellectual Property Service, the consideration was received from M/s Media Content & Communications Services (I) Pvt. Ltd. , a Star New channel entity, under an agreement dated 12.10.2006 between MCCS and the appellant whereunder the appellant assigned to MCCS the right to hold the entire copyright vested, contingent .....

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. In respect of the demand of ₹ 10,55,273/- on rendition of Intellectual Property Right service since the agreement has covenants, expressing confirment of appellant's copyright in the Audio Visual Content in favour of MCCS and since copyright is an excluded component of IPR service defined in Section 65 (55a) and (55b) read with Section 65(105)(zzze), we are inclined to grant waiver of pre-deposit of the demand of ₹ 10,55,273 - stay granted partly. - Stay Application No. 51160 of 20 .....

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f ₹ 5,14,54,521/- along with interest and penalties. 2. The total quantum of the demand is under 3 categories of taxable services; ₹ 5,03,76,836/- for having provided Club or Association Service defined in Section 65 (25aa) read with Section (65)(105)(zzr). Of this amount, tax demand of ₹ 4,59,89,553/- is in respect of contributions received from appellant's Members; and ₹ 43,87,283/- is on the consideration received for providing retirement homes on life tenure basis .....

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lant does not contest the liability on this account i.e. to the extent of ₹ 22,412/-. 4. Service Tax demand of ₹ 10,55,273/- is on consideration received on rendition of Intellectual Property Service, the consideration was received from M/s Media Content & Communications Services (I) Pvt. Ltd. , a Star New channel entity, under an agreement dated 12.10.2006 between MCCS and the appellant whereunder the appellant assigned to MCCS the right to hold the entire copyright vested, cont .....

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