9911796707
Advanced Search 
TMI Blog2024 (4) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... customers to book online tickets of movies and other shows. For the said purpose, appellant has provided one online ticketing platform under the aegis of www.bookmyshow.com. The said platform has brought together the customers who wish to book tickets for movies and other shows and the cinema halls and event holders who wish to sell their tickets. For providing such a platform, appellant has entered into contracts with movie houses and those who organize various events. For the convenience of payments for booking the shows, payment arrangements are also made. The platform is connected with various banks and other payment gateways. For providing facility of online booking of shows, appellant collects convenience charges or convenience fee an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Revenue that during the period from financial year 2010-11 to financial year 2014-15, appellant collected around Rs.52.78 crores from the card companies and, therefore, appellant was required to pay service tax of Rs.6,33,96,482/- as service tax and the said service tax was demanded from the appellant through a show cause notice dated 15.10.2015. Appellant contested the show cause notice by stating that as per the agreement, appellant was obliged to collect the actual cost of tickets and the same was collected either from the customers or from the card companies and the same was paid to cinema houses. It was also submitted that the agreement was clearly mentioning that the card companies would reimburse the appellant all amounts that we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... borne by the card companies as offers to ultimate customers was not paid to the cinema houses and was retained by the appellant as consideration for providing business support service. He has submitted that in para 2 of the show cause notice dated 15.10.2015, it is stated that the appellant is not raising any invoice to the card companies against the services rendered by the appellant. The show cause notice also mentions that the offers available to the customers was only limited to certain category of card holders of specified banks or card companies and such offers were not available to all the customers. He has also submitted that the show cause notice takes a note of the term of the agreement between the appellant and the card companies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that Revenue has stated that the appellant was not raising any invoice against the services rendered to the card companies. We also note from the show cause notice that the incentives given by card companies to their own customers were routed through the platform of booking tickets. As per the agreement, card companies were required to reimburse the appellant all the amounts that were being offered by the card companies to their customers through the ticket booking platform. Appellant had entered into agreements with cinema houses for payment of tickets booked through their platform. For booking of tickets through their platform, appellant collected convenience fee and paid service tax on the same. As per the record, appellant has not ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
