9911796707
TMI Blog2013 (9) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... rts and after processing, these images are transmitted to the director's vision desk. Waiver of pre deposit - Held that:- activities undertaken by the service provider and the terms and conditions of the agreement, prima facie we find no merit in the contention of the applicants that the applicants are not covered under the scope of ‘programme producer service' as provided under the Finance Act. In view of this, we find that the applicants have not made out a case for total waiver of the amount of service tax. The applicants are directed to deposit 50% of the service tax confirmed in each case within eight weeks. - stay granted partly. - ST/32 & 300/12-Mum - - - Dated:- 6-8-2013 - S S Kang And P K Jain, JJ. For the Appellant : Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The contention of the applicants is that as per the definition of programme as provided under Section 65(86a) of the Finance Act, programme' means any audio or visual matter, live or recorded, which is intended to be disseminated by transmission of electro-magnetic waves through space or through cables intended to be received by the general public either directly or indirectly through the medium of relay stations. The applicants relied upon the definition of programme producer' provided under Section 65(86b), which means any person who produces a programme on behalf of another person. The contention is that the programme is cricket match which is organized by BCCI and the applicants have no control over the cricket match. The applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... audio-video coverage of the event for broadcasting. The Revenue relied upon the terms and conditions as covered under schedule 3 of the contract where the production specifications are there. As per the production specifications, the successful bidder has to provide a minimum of six internationally reputed English language expert commentators who have played cricket at international level. The commentary team should include three commentators who have played cricket at international level. The commentary team should include three commentators from India, one neutral Commentator and minimum two commentators from the visiting team country. The service provider has also to provide live feed of the pitch report, toss and post match presentatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nternational cricket matches. 3. The successful bidder should provide a minimum of 6 internationally reputed English language expert commentators who have played cricket at international level. The commentary team should include three commentators from India, one neutral commentator and minimum two commentators from the visiting team country when Australia, England and Pakistan are hosted and minimum one commentator when other countries are hosted. 4. The successful bidder should provide live feed of the Pitch Report, Toss and post match presentations. 5. The live transmission to rights holding broadcasters should at least five minutes before the schedule start time of each playing day." 10. The taxable event is programme p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o of crowds and other happenings in the stadium. (iii) The images taken by camera are transmitted to vision colour correction unit. Each engineer views the images taken by 4 to 6 cameras. (iv) After processing, these images are transmitted to Director's vision desk and also at action replay unit. Images of all the cameras with their numbers are displayed on monitor wall having various screens supervised by Director. The Director in charge continuously instruct the desk in charge the camera number whose image is to be telecasted. The desk in charge press the button of said camera to send signal through router to satellite uplink unit. (v) The BCR has sound engineer who records all types of sounds through the mike fitted around ..... X X X X Extracts X X X X X X X X Extracts X X X X
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