9911796707
TMI Blog2010 (1) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... . S/Shri A.S. Rao with RB. Pardeshi, for the Respondent. [Order]. - P.C. Rule returnable forthwith. Mr. Rao waives service. 2. Heard finally by consent of parties. Perused petition. 3. This petition is directed against the order dated 14th December, 2009 [2010 (18) S.T.R. 269 (Tri. - Mumbai)] passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. By the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no Service tax was payable because under Section 65(86b), the programme producer is liable to pay Service tax only if he reproduces the programme on behalf of another person. In his submission, perusal of the agreement involved in the case in hand clearly shows that the petitioner had produced the programme on its own account and not on account of any other person, as such, the petitioner wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the Service tax together with interest. 6. Learned Senior Counsel further submits that in the facts and circumstances and considering the prima fade case made out by the petitioner, no penalty was imposable on them. The petitioner has also raised several other contentions in support of his prayer to demonstrate prima facie case for dispensing with the pre-deposit in toto. 7. Mr. Rao, appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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