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T.V. Today Network Pvt. Ltd. Versus Commissioner of Central Excise, Delhi

2016 (4) TMI 690 - CESTAT NEW DELHI

Waiver of pre-deposit - Demand of Service tax, interest and penalty - Business support service under reverse charge mechanism - uplinking facility availed from overseas entity - Held that:- by relying on the earlier decisions held that BSS would cove .....

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nufacture, which is an activity relating to conduct of main business. The applicants have strong prima facie case in their favour and therefore, waiver of pre-deposit is granted for admitting the appeal. At this prima facie stage, by following the st .....

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er No. 50170/2016 - Dated:- 14-3-2016 - Archana Wadhwa, Member (J) And B. Ravichandran, Member (T) For the Petitioner : Shri B L Narsimhan, Adv For the Respondent : Shri Rajeev Gupta & Shri Amresh Jain, ARs ORDER Per B. Ravichandran The applicant .....

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g the period 2005-2006 to 2011-2012. Vide the impugned order dated 29.01.2014, a service tax demand of ₹ 3,07,02,977/- has been confirmed against the applicant along with interest; a penalty of ₹ 1,77,13,628/- under Section 78 and ₹ .....

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ntelsat Corporation London. Service tax of ₹ 2,10,537/- has been confirmed under the category of Information Technology Software Services. This amount has already been paid by the applicant and stands appropriated by the Original Authority. 2. .....

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ay in the case of CCE Vs. Ushodaya Enterprises (P) Ltd. - 2013 (31) STR 290 (Tribunal-Bang.) and Dish T.V. India Ltd. Vs. CCE - Stay Order ST/51233/2014-CU(DB). 4. We have heard both the sides and examined the appeal records. 5. We find that in a sim .....

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