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M/s BBC World Service India Pvt Ltd Versus Commissioner of Service Tax, Delhi

2016 (2) TMI 729 - CESTAT NEW DELHI

Export of services or not - providing radio programmes for broadcasting to the principal BBC World located in UK - Receipt of consideration through Standard Chartered Bank in Indian Rupee vostro mechanism - leasing out their copyright to the local br .....

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at a demand of service tax has been confirmed against the applicant for ₹ 7,79,630/-on account of leasing out their copyright to the local broadcaster and some period in dispute has implication thereafter. Therefore, at this stage without discu .....

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-2016 - Ashok Jindal, Member (J) And R. K. Singh, Member (T) For the Appellant : Shri Tarun Gulati, Adv For the Respondent : Shri Sanjay Jain, AR ORDER Per Ashok Jindal The applicant is seeking waiver of pre-deposit of demand of service tax of ₹ .....

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eive the payment towards the service provided to them through Standard Chartered Bank in Indian Rupee vostro mechanism. The demand of service tax has been confirmed to the tune of ₹ 5,10,23,578/- on this account. A demand of Service Tax of S .....

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service as they have received them for providing service to their principal; who are located in UK and received the amount of services provided by them in whole convertible exchange as guidelines provided by Reserve Bank of India circular dated 06.02 .....

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and as they are ready programs for broadcasting. Therefore, they are goods and not liable for service tax. He fairly submits that they are leasing their copyright to Indian Broadcasters and during the relevant period leasing copy right service was no .....

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Act, 1994, therefore, demands are not sustainable. 4. On the other hand, learned AR opposed the contention of the learned Counsel and submits that bank realization certificate is the certificate which certifies whether the payment has been received b .....

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