2018 (6) TMI 201

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..... , JC (AR) for the Respondent ORDER Per: V. Padmanabhan The present appeals challenge the Order-in-Original No. 14-16/2011 dated 29.07.2011. 2. The appellant is registered under the category of "TV or Radio production Programme Service and Sale of Space or Time for Advertisement service". The appellant produced serials and assigned the copy right absolutely and permanently to various channels. .....

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..... eved by the decision, the present appeal stands filed. 3. In this connection, heard the Ld. Advocate, Shri V. S. Manoj for the appellant, who submits that the identical issue for the same appellant had come up before the Tribunal and the Tribunal vide Final Order No. 40341/2018 dated 06.02.2018 was pleased to set aside the impugned order and allowed the Credit. 4. The Ld. DR justified the order .....

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..... vices. The Revenue alleges that service tax paid on telecast fees cannot be considered as input service for the output service of programme producing service and 'sale of space or time of advertisement' services. We are afraid that we cannot concur with this view made by the Ld. A.R. Without telecasting programmes, the appellant will not get the free time slots. Without obtaining the free .....

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