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TMI Blog2017 (3) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... nue is in appeal against order-in-appeal no. 153 dated 22nd October 2012 of Commissioner of Central Excise and Service Tax (Appeals - IV), Mumbai Zone - I and challenges the order of the appellate authority setting aside the rejection of refund claim of Rs. 9,54,180/- preferred by M/s E-Cube Management Pvt Ltd. 2. The respondent had sought refund of Rs. 12,50,000/- claimed to be service tax wrong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... programme producers service' in section 65(86b) of the Finance Act, 1994 defines programme producer as 'any person who produces a programme on behalf of another person' and that paragraph 12 of circular no. 80/10/2004-ST dated 17th September 2004 of Central Board of Excise & Customs clarifies that any programme produced by a broadcaster would fall under this category of taxable service includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... privacy, easement right, right to secrecy. With the expansion in the field of information technology and broadcasting sector, many individuals or organizations offer to share/part with these rights for a consideration. A corporate sponsored cricket match or company sponsored music concert; film award events; celebrities marriages; beauty contests are some of such private functions, which a large ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board of Cricket Control in India held that sale of such rights will not come under the category of advertising agency for the reason that no service is provided by sale of such rights. The ratio of this judgment applies to the facts of the present case. 5.7 In the Indian National Ship-owners' Association case (supra), the hon'ble high court of Bombay held that introduction of a new entry and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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