9911796707
TMI Blog2013 (3) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... During the course of audit of the records of the appellant, M/s. Balaji Telifilm Ltd., it was noticed that there was a difference in the income reflected in the balance-sheet vis-a-vis the figures given in the ST-3 Returns amounting to ₹ 7,55,48,037/- in the Books of account of the assessee. This extra income was reflected as follows :- Year Nature of service Different income noticed 2005-06 Business Auxiliary Services (Commission) ₹ 5,00,000/- 2006-07 Sale of space ₹ 2,70,26,284/- 2006-07 Event Management (Dandia income) ₹ 29,21,753/- 2007-08 Programme Producer's Service ₹ 4,50,00,000/- 2007-08 Misc. Income (Bad debts recovery) ₹ 1,00,000/- The department was of the view that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f given the opportunity, they will be able to submit the same to the department for verification. (iii) With regard to income shown under the head Dandia Income amounting to ₹ 29,21,753/-, the appellant had organized a show for which they had sold the tickets. The said show was a celebrity fusion show. Since they had organized the show themselves, they have not rendered any services to anybody else and, therefore, the question of payment of Service Tax under the category of 'Event-Management' does not arise. (iv) As regards the income of ₹ 4.5 crores received in 2007-08 on account of 'Programme Producer's Service' this relates to revenue from an event organized by the appellant by the name of 'Global Indian Television Honours' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority cannot be faulted. 5. We have carefully considered the submissions made by both the sides. 5.1 As regards the demand of Service Tax of an amount of ₹ 5 lakhs for the year 2005-06, it is appellant's contention that they have not received this amount from the client but it was shown as income in the books of account only because they are accounting for the same on accrual basis and not cash/receipt basis. Subsequently, they have reversed this amount from their books of account and they have documentary evidence to show such reversal. If that be so, the appellant should be given an opportunity to produce the documentary evidence to prove their claim before the adjudicating authority. 5.2 With regard to the sale o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994. If the appellant has organized the event for themselves and they have earned income by selling the tickets, it cannot be said that the appellant undertook the activity of an Event Manager. It is well settled position of law that rendering services to self is not a taxable service. The service has to be rendered to somebody else. In that view of the matter, there is merit in contention of the appellant that they are not liable to taxable under the category of 'Event Management' in respect of this activity. 5.4 Regarding Service Tax demand of ₹ 55,62,000/- on 'Programme Producer's Service', the appellant has shown a copy of the agreement entered into by them with M/s. INX Media Pvt. Ltd. and the agreement is dated 17-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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