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TMI Blog2014 (10) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... t by Sahara India TV Network, Mumbai, since it is only a division of the former. - Held that:- From the show cause notice, it appears that the charge against the appellant is that Sahara India TV Network which is a division of Sahara India Commercial Corporation Ltd., cannot discharge the tax liability on behalf of Sahara India Commercial Corporation Ltd. We do not find any provision in law which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against order-in-original No. PUN-EXCUS-001-COM-044-13-14 dated 9.1.2014 passed by the Commissioner of Central Excise, Pune-I Commissionerate. 2. Vide the impugned order, the learned adjudicating authority has confirmed a service tax demand of ₹ 1,53,31,456/- along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voices issued for the receipt of consideration, it is stipulated that the payment has to be made by Aamby Valley Ltd. to Sahara India TV Network, Mumbai, who will discharge the service tax liability in respect of the consideration received. Accordingly Sahara India TV Network, Mumbai, discharged service tax liability of ₹ 2,32,36,539/- on the consideration received for the usage of brand nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng as the service tax liability has been discharged by a division of Sahara India Commercial Corporation Ltd., the same would be a valid discharge of tax liability and no further liability would accrue. Accordingly he prays for grant of stay. 4. The learned Additional Commissioner appearing for the Revenue reiterates the findings of the lower authority. It is his submission that when Sahara Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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