2015 (1) TMI 856 - SCH - Service Tax

Import of services - programme producer s service - non-residents, were required to produce audio-visual coverage of the cricket matches conducted by BCCI and the digitalized images of the coverage were uploaded for broadcasting for the viewers of the cricket match all over the world. - Supreme Court dismissed the appeal filed by the assessee against the decision of Tribunal 2014 (9) TMI 598 - CESTAT MUMBAI wherein tribunal held that the services received by the appellant, BCCI from the non-resident service providers, namely, M/s. Taj TV Ltd., Dubai/Mauritius, M/s. TWI-U.K.Ltd. London, Nimbus Sports International Pte. Ltd., Singapore, M/s. Hawkeye Innovations Ltd., U.K. and IMG Media, London merit classification under programme producer s services as defined in sections 65 (86a), 65 (86b) read with 65 (105) (zzu) of the Finance Act, 1994 and the appellant is liable to pay service tax along with interest thereon on the consideration paid for the services received under the provisions of section 66A of the said Finance Act.

Summary

The Supreme Court dismissed the appeals against the judgment of the Customs, Excise & Service Tax Appellate Tribunal, Mumbai in Appeal Nos. ST/32 & 300/12-Mum dated 26.08.2014 after finding no infirmity in the tribunal's order.