TMI Blog2018 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... I 331 - CESTAT CHENNAI], where it was held that the telecasting charges paid are used for providing the said output service of 'Sale of space or time for Advertisement' and it was already found that the appellant is not liable to discharge service tax under the category of programme producing service. The contention of the department that programmes are telecast after production of the serials etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s produced by the appellant were telecast through various channels. For this purpose, the appellant paid telecast fees to the TV channels to obtain free commercial time from the broadcaster which was being sold to various advertisement agencies and on the consideration received by the appellant, they discharged service tax and availed Cenvat credit of such service tax paid and utilized the same fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the lower authority. He specifically reiterated the paras 5.2 to 5.4 of the impugned order. 5. We have gone through the cited final order passed by the very Bench of the Tribunal in which one of the issues discussed and decided is identical in the present appeals. The Tribunal has decided the issue by observing as under:- 7. The third allegation is wrongful availment of credit on servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me slots appellant will not be able to provide output service of 'Sale of space or time for Advertisement' services. Thus, the telecasting charges paid are used for providing the said output service of 'Sale of space or time for Advertisement'. We have already found that the appellant is not liable to discharge service tax under the category of programme producing service. The cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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