9911796707
TMI Blog2012 (10) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 4-3-2010 and appeal was filed on 20-5-2010 – Held that:- Condonation of delay filed by the appellant. In view of the above, the delay is condoned and the appeal is admitted Service tax demand with interest and penalty – alleged that appellant was ‘programme producer’ - According to the appellant, it had sold soft items which were recorded in respect of various topics including Siddha med ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndonation of such delay on the ground that the impugned order was kept in an irrelevant file without any note as to the date of receipt of the order. That escaped notice of appellant. Inward register maintained by appellant indicated that appeal papers were received on 4-3-2010 and appeal was filed on 20-5-2010. Vide letter No. C.No. IV/9/152/208-STC Adj. dated 19-7-2010, it has been informed by C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitting that the appellant was not programme producer and had not produced any programme for which its activity can be brought to taxable service within the definition of programme producer under Section 65(86)(b) of the Finance Act, 1994 read with the definition of programme appearing under Section 65(86)(a) of the said Act. 4. According to the appellant, it had sold soft items which we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them and were telecasted in TV channels from 2001 to 2004. Prima facie, this submission alone brings them to the scope of programme producing status meaning the programme meant for general public and that having been disseminated by a transmission in electronic media, the service assumes character of taxable service in the eyes of law. When incidence of tax arose and balance of convenience leans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta v. CST, Delhi - 2009 (237) E.L.T. 3 (S.C.) = 2010 (20) S.T.R. 264 (S.C.). 9. To protect the interest of Revenue, the appellant is directed to make deposit of Rs. 25,00,000/- (Rupees Twenty five lakhs only) within six weeks and report compliance on 12-3-2012. Subject to compliance of our direction as above, pre-deposit of balance amount shall be waived during pendency of the appeal. (Reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
