Programme producer service classification can attract reverse charge liability and justify only partial pre-deposit relief.

Contractual terms and actual broadcast operations indicated that a foreign service provider was engaged to produce live audio-visual coverage of cricket matches, including setting up the control room, deploying cameras and commentators, processing the feed, and delivering the telecast. On a prima facie reading, the arrangement fell within programme producer service, and recipient liability under the reverse charge mechanism was attracted because the service providers were non-residents. Complete waiver of pre-deposit was therefore not accepted, and only partial waiver with deposit of the balance was directed during the pendency of the appeals.

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Issues: Whether the applicants were entitled to complete waiver of pre-deposit in respect of the confirmed service tax demand on the ground that the services received from foreign service providers did not amount to programme producer service.

Analysis: The agreement and the admitted nature of activities showed that the service provider undertook audio-visual coverage of cricket matches on behalf of the appellant, set up the broadcast control room, deployed cameras and commentators, processed the feed, and produced the live telecast for broadcasting. On a prima facie reading of the definitions of programme and programme producer, the arrangement fell within programme producer service. Since the service providers were non-residents, the recipient liability under the reverse charge provision was also attracted. In that view, the plea for total waiver was not accepted.

Conclusion: Complete waiver of pre-deposit was refused. The applicants were directed to deposit 50% of the confirmed service tax and were granted waiver and stay only for the balance amount.

Final Conclusion: The pre-deposit applications were allowed only to a limited extent, with partial waiver of the disputed demand and stay of recovery for the remainder during the pendency of the appeals.

Ratio Decidendi: Where the contractual obligations and actual broadcast operations show that a foreign service provider produces live audio-visual coverage on behalf of another person, the service is prima facie taxable as programme producer service and pre-deposit may be ordered instead of complete waiver.

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