https://www.taxtmi.com/caselaws?id=238706 Broadcasting reverse-charge liability does not arise merely from distribution rights or advertisement inventory obtained from foreign broadcasters where Indian entities themselves perform inclusive broadcasting functions; the related demand was unsustainable. Licensing of cartoon characters and associated artistic material falls within copyright rather than taxable intellectual property rights, excluding that demand. Product and promotional licensing, however, constituted business auxiliary service where revenue was retained for promoting and facilitating the foreign principal's business, and content creation, production and related services constituted programme producer service. Advertisement-sale commission qualified for export treatment, while reimbursed marketing expenses were excluded from taxable value. Extended limitation, interest and penalties applied only to the confirmed licensing and programme-production liabilities. en-us Thu, 17 Oct 2013 00:00:00 +0530 Fri, 28 Nov 2014 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238706 Broadcasting reverse-charge liability does not arise merely from distribution rights or advertisement inventory obtained from foreign broadcasters where Indian entities themselves perform inclusive broadcasting functions; the related demand was unsustainable. Licensing of cartoon characters and associated artistic material falls within copyright rather than taxable intellectual property rights, excluding that demand. Product and promotional licensing, however, constituted business auxiliary service where revenue was retained for promoting and facilitating the foreign principal's business, and content creation, production and related services constituted programme producer service. Advertisement-sale commission qualified for export treatment, while reimbursed marketing expenses were excluded from taxable value. Extended limitation, interest and penalties applied only to the confirmed licensing and programme-production liabilities. Case-Laws Service Tax Thu, 17 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238706