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The appellants' services of promotion and marketing of films' music and song video rights acquired from Film Production Companies (FPCs) do not constitute 'Business Auxiliary Service' u/s 65(105)(zzb) of the Finance Act, 1994 for the period prior to 01.07.2012, or u/s 66B read with Section 65B(44) from 01.07.2012 onwards. The agreement between appellants and FPCs involved temporary transfer of specific rights related to songs and song videos, while FPCs retained other rights like merchandising, gaming, and IPR. The appellants' activities were limited to exploiting the assigned rights for consideration, not providing services to FPCs as clients. The adjudged demands and penalties imposed by the Commissioner of CGST, Mumbai West, are unsustainable as there was no suppression of information or evasion attempt by appellants. Invoking the extended period for demand is unjustified. The impugned order confirming the demands is set aside, and the appeal is allowed.
The appellants' services of promotion and marketing of films' music and song video rights acquired from Film Production Companies (FPCs) do not constitute 'Business Auxiliary Service' u/s 65(105)(zzb) of the Finance Act, 1994 for the period prior to 01.07.2012, or u/s 66B read with Section 65B(44) from 01.07.2012 onwards. The agreement between appellants and FPCs involved temporary transfer of specific rights related to songs and song videos, while FPCs retained other rights like merchandising, gaming, and IPR. The appellants' activities were limited to exploiting the assigned rights for consideration, not providing services to FPCs as clients. The adjudged demands and penalties imposed by the Commissioner of CGST, Mumbai West, are unsustainable as there was no suppression of information or evasion attempt by appellants. Invoking the extended period for demand is unjustified. The impugned order confirming the demands is set aside, and the appeal is allowed.
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