https://www.taxtmi.com/caselaws?id=237238 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. en-us Tue, 06 Aug 2013 00:00:00 +0530 Sun, 22 Sep 2013 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237238 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. Case-Laws Service Tax Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237238