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of <h1>Appeal delay condoned; appellant admitted despite misplacement explanation. Tribunal upholds pre-deposit for Revenue's interest.</h1> The delay in filing the appeal was condoned due to the appellant's explanation of misplacement of the impugned order. The appellant was admitted to appeal ... Condonation of delay – appellant submitted that order was kept in an irrelevant file without any note as to the date of receipt of the order - escaped notice of appellant. Inward register maintained by appellant indicated that appeal papers were received on 4-3-2010 and appeal was filed on 20-5-2010 – Held that:- Condonation of delay filed by the appellant. In view of the above, the delay is condoned and the appeal is admitted Service tax demand with interest and penalty – alleged that appellant was ‘programme producer’ - According to the appellant, it had sold soft items which were recorded in respect of various topics including Siddha medicines, agricultural tips, religious and spiritual speeches and used the same in their TV channel during 2001 to 2004 – Held that:- Programmes were recorded by the appellant and was used. Such an event resulted in providing of taxable service as a programme producer when those were meant for telecasting or disseminated by transmission through electronic device and were received by general public - appellant is directed to make deposit Issues:1. Condonation of delay in seeking appeal remedy.2. Interpretation of the term 'programme producer' for service tax demand.3. Stay application regarding service tax demand.4. Requirement of pre-deposit to protect the interest of Revenue during the appeal.Condonation of Delay:The appellant sought condonation of delay in filing the appeal, attributing it to the impugned order being misplaced without a receipt date note. The inward register indicated receipt on 4-3-2010, with the appeal filed on 20-5-2010. The Commissionerate confirmed dispatch on 3-2-2010, received on 4-2-2010, establishing service date. Citing the risk of losing appeal rights, the appellant referred to a Supreme Court judgment. The delay was condoned, and the appeal admitted.Interpretation of 'Programme Producer':The appellant contested a service tax demand, arguing non-qualification as a 'programme producer' under relevant Finance Act sections. They sold recorded soft items for TV channel use during 2001-2004, followed by copyright sale, claiming non-programme status. Revenue contended that recorded programmes used for telecast constituted taxable service. The appellant's admission of recording and telecasting programmes from 2001 to 2004 implied programme producer status, necessitating tax payment.Stay Application for Service Tax Demand:Considering the appellant's financial hardship plea and lack of evidence ensuring Revenue's interest protection during appeal, the Tribunal referenced apex court precedents. Upholding the Revenue's need for pre-deposit during appeal pendency, the appellant was directed to deposit Rs. 25,00,000 within six weeks, with further compliance due by 12-3-2012. Upon this initial deposit, the remaining balance pre-deposit was waived.This detailed analysis of the judgment from the Appellate Tribunal CESTAT, CHENNAI covers the issues of delay condonation, programme producer interpretation for service tax, stay application for service tax demand, and the pre-deposit requirement to safeguard Revenue's interest during the appeal process.
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