TMI Blog2019 (1) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no evidence of whatsoever that the respondent is producing the programmes on behalf of M/s UEL but the evidence in the MOU show that they are producing the programmes as a part of joint venture which are telecast and the revenue is shared. The argument in the appeal that the department could have continued further investigation to attain the facts of ownership and consideration paid, does not carry their case any further. This only suggests that they could have suspicions about the arrangements made as per the MOU but any possible suspicion which is not brought out in the show cause notice substantiated by evidence cannot form the basis for confirming the demand. Appeal dismissed - decided against Revenue. - APPEAL No. ST/473 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0:70 by the respondent and UEL. The allegation in the show cause notice is that this amounts to the respondent producing programmes for M/s UEL. The respondent s case is that they are not producing the programmes for UEL but only producing them as per the specifications as their share of work in the common venture and M/s UEL is broadcasting the same as their share of work. They were not getting paid by M/s UEL for the programmes produced. It being a joint venture, they have a revenue sharing agreement with M/s UEL. Therefore, no duty can be charged on this service as it is in the nature of self service and also because they were not getting paid anything for the production of the programmes and broadcasting. Accepting these arguments, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in clause 3. Clause 1.3 of the agreement reads as follows- All the satellite rights in the Feature Films and copy rights and all other rights associated with serials, dubbed programmes and other software provided by UKT to UEL (TV) for telecasting will remain and vest with UKT. It is expressly understood by both the parties that UKT is at liberty to commercially exploit the software produced by it or the satellite rights for feature films held by it in whatever manner including by offering the same to any other TV channel or channels. Clause No. 2.2 of the MOU reads as follows: UEL (TV) is at liberty to source the programme software from other producers during the period of this agreement, apart from producing programm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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