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A composite agreement providing both perpetual copyright...
Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcaster.
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A composite agreement providing both perpetual copyright assignment and production work for a television broadcaster was held to create a separately identifiable taxable service of programme production. The Tribunal found that the appellant was required to produce episodes under the broadcaster's direction, supply tapes before telecast, and submit to quality control, while episode-wise post-telecast consideration indicated payment for production activity. Applying the principle that service tax is levied on activity and that the same transaction may have distinct taxable aspects, the demand was sustained. The extended period and penalty were also upheld because the appellant had withheld disclosure of similar earlier production activity, amounting to wilful suppression with intent to evade tax.
A composite agreement providing both perpetual copyright assignment and production work for a television broadcaster was held to create a separately identifiable taxable service of programme production. The Tribunal found that the appellant was required to produce episodes under the broadcaster's direction, supply tapes before telecast, and submit to quality control, while episode-wise post-telecast consideration indicated payment for production activity. Applying the principle that service tax is levied on activity and that the same transaction may have distinct taxable aspects, the demand was sustained. The extended period and penalty were also upheld because the appellant had withheld disclosure of similar earlier production activity, amounting to wilful suppression with intent to evade tax.
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