9911796707
TMI Blog2014 (3) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... s the essence of this contractual obligation; and the outsourcing of this service to third party content providers amounts only to sub-contracting its obligation under the contract. Therefore there appears no escape from the liability to tax for having provided the video production agency service in relation to the video tape production under Section 65(105)(zi) - the case is evenly balanced, both on the classification of the taxable service aspect and on validity of invoking the extended period of limitation - Condition stay granted. - Appeal No.ST/56793 of 2013 - Stay Order No.50207/2014 - Dated:- 21-1-2014 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the Appellant : Shri R.P. Bhat, Sr. Advocate and Ms. Anshu Aggarwal, CA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry recitals assert that the petitioner is a company engaged interalia in the business of producing, sourcing, supplying and promoting high quality educational and real life entertainment programmes and is ready and willing to the source programmes for Discovery Asia on the terms and conditions as set out in the agreement. Clause 2 (b)(i) covenants that Discovery Asia should provide programmes and the petitioner shall dub, edit and do all necessary acts to customize such programmes in accordance with the directions of Discovery Asia. In pursuance of this clause of the agreement between the parties, the petitioner provided customization of the content received from Discovery Asia by video tape production processes such as editing, cutting, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that of the petitioner; the rendition of this service is the essence of this contractual obligation; and the outsourcing of this service to third party content providers amounts only to sub-contracting its obligation under the contract. Therefore there appears no escape from the liability to tax for having provided the video production agency service in relation to the video tape production under Section 65(105)(zi). 7. In the aforesaid circumstances, we consider that the case is evenly balanced, both on the classification of the taxable service aspect and on validity of invoking the extended period of limitation. 8. In the facts and circumstances of the case, we grant waiver of pre-deposit and stay all further proceedings for realiza ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
