agreements
dated 25.03.2009 and 25.06.2010) licensing them the
media rights for telecast of IPL matches. They also
entered in Memorandum of Understanding dated
16.04.2008 with ... World Sport
Group (I) Private Limited for sale of Media
Rights for telecast of Indian Premier League
6 ST/87578-87581/2015,85038/2016
received and consumed in India such service
cannot be taxed.
v. In telecasting the TV serial, the TV channels have
allowed the advertisements ... various sponsors
which were telecast during the allotted time in half an
hour slot and had also collected the charges towards
such allotment of time
said amount shall be paid for every
five episodes after the telecast of the same and in the succeeding week.
The Department ... exploit the
right to the exclusion of other persons, which also included telecasting
the same. Ld. counsel argued that when the transaction
Service
Tax, Chennai on the ground that the amount collected
towards 'telecast fees' is also includible in the taxable value
2
ST/42454 ... approval from the channel for the contents of the
serial to be telecast and producing the serials. The television
channels are charging telecast
their own
Programmes/Serials and assign the rights to television
channels for telecasting. They are also engaged in
producing programmes/serials for other persons. They ... other
persons under "TV or Radio Programme Production
Service". For telecasting their own programmes, the
Appellant pays telecasting fees to the Broadcasters
their own
Programmes/Serials and assign the rights to television
channels for telecasting. They are also engaged in
producing programmes/serials for other persons. They ... other
persons under "TV or Radio Programme Production
Service". For telecasting their own programmes, the
Appellant pays telecasting fees to the Broadcasters
appellant is not eligible for cenvat credit of service tax paid on telecasting fee which was paid for broadcasting tele serials.
2.2 On the first ... that appellant has wrongly availed cenvat credit of service tax paid on telecast charges. The telecast charges were paid to the broadcaster for telecasting programme
SIPL as their representative in India to solicit advertisements for the channels telecast by the former and also to collect and remit the advertisement charges ... invoices for the advertisements telecast would be raised by Star Hong Kong with instructions to the advertisers to make the payment to SIPL in Indian
television Ltd, for providing the up-linking facilities to them
for broadcasting/ telecasting their programmes through
teleport (uplinking hub) situated at Noida. This ... essential service for broadcasters/ telecasters to
broadcast/ telecast their programmes. Commissioner has
Service Tax Appeal No.55453 of 2013
16
in the impugned order reproduced
business or commerce. The question is whether conducting cricket tournaments and telecasting the same would constitute business or commerce.
5.5.4. A similar came ... make as large a profit as can be made by telecasting the game. Whereas it can be said that there is hardly any free speech
