9911796707
TMI Blog2010 (1) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... - Subsequently, the petitioner filed modification application praying for reduction in the quantum of pre-deposit to the extent of 10% of the penalty. - Tribunal did not accept the prayer – the petitioner had produced the programme on its own account and not on account of any other person, as such, the petitioner was erroneously brought within the net of Service tax. - the petitioner had recovere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Tated, JJ. REPRESENTED BY: S/Shri D.B. Shroff, Sr. Counsel with R.P. Jain i/b RES Legal, for the Petitioner. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit was extended with direction to report compliance thereof. 4. Learned Senior Counsel appearing for the petitioner submits 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994. As such, the petitioner was advised not to challenge its liability to pay the Service tax. That is how they 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 oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
