https://www.taxtmi.com/caselaws?id=238706 The article explains how service tax applied to multiple media and licensing activities. It notes that reverse charge on broadcasting service was not sustainable where the Indian entities themselves fell within the inclusive broadcasting definition, while licensing of cartoon characters and related elements was excluded from intellectual property service because the material was treated as copyright-based artistic work. By contrast, product and promotional licensing was treated as business auxiliary service, and content creation and production for foreign channel programming fell within programme producer service. Commission income and reimbursed marketing expenses were not exigible on the reasoning stated, and extended limitation, interest and penalty survived only for the upheld demands. 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 The article explains how service tax applied to multiple media and licensing activities. It notes that reverse charge on broadcasting service was not sustainable where the Indian entities themselves fell within the inclusive broadcasting definition, while licensing of cartoon characters and related elements was excluded from intellectual property service because the material was treated as copyright-based artistic work. By contrast, product and promotional licensing was treated as business auxiliary service, and content creation and production for foreign channel programming fell within programme producer service. Commission income and reimbursed marketing expenses were not exigible on the reasoning stated, and extended limitation, interest and penalty survived only for the upheld demands. Case-Laws Service Tax Thu, 17 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238706