New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (9) TMI 260 - CESTAT NEW DELHI

2015 (9) TMI 260 - CESTAT NEW DELHI - TMI - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

akhs (approx. 50%) in respect of this demand. 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 grante .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

I. This order confirmed service tax demand of ₹ 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 pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f the proceedings, ld. Counsel for the appellant 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 rig .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version