TMI Blog2017 (3) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - reliance placed in the case of Royal Western India Turf Club Ltd v. Commissioner of Service Tax, Mumbai [2012 (11) TMI 526 - CESTAT, MUMBAI], where it was held that the CBEC circular 334/1/2010-TRU dated 26-2-2010 clarified the position as The proposed service now seeks to tax the amount received by the person or organization, who permits the recording and broadcasting of the event from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rongly paid on receipt of ₹ 2,83,75,000/- from M/s Sony Entertainment Television India Pvt Ltd for granting them telecast rights for 10 th Annual Rajiv Gandhi Awards 2007. The original authority had rejected, the refund claim on the ground that the service rendered by the claimant appeared to be as programme producers service taxable under section 65 (105) (zzu) of Finance Act, 1994. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le service including those where programme is sold to the broadcaster. 3. Heard the Learned Authorised Representative for Revenue and Learned Counsel for the respondent. 4. Learned Counsel places reliance upon the decision of this Tribunal in Royal Western India Turf Club Ltd v. Commissioner of Service Tax, Mumbai [2015 (38) STR 811 (Tri.-Mumbai)]. The said order while discussing the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch private functions, which a large number of viewers like to see on TV or media. In such cases, companies, broadcasting agencies and video producers are given right to capture these events or programmes for their commercial exploitation in future. Often such commercial exploitation results in provision of another taxable service such as broadcasting service or programme production service. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ombay held that introduction of a new entry and inclusion of certain services in that entry pre-supposes that there was no earlier entry covering such services. Applying this principle to the facts of the present case, since the Services of permitting commercial use or exploitation of any event organized by a person or an organization was brought under the tax net from 1-7-2010 onwards and since t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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