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    <title>2018 (2) TMI 331 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the demand for service tax under the category of &quot;TV or Radio Programme Production Service&quot; as the appellant produced programmes on their own and transferred copyright to broadcasting agencies. The issue of short payment of service tax for &quot;Sale of space or time for Advertisement&quot; service was remanded for verification. The Tribunal disagreed with the disallowance of credit on service tax paid input services, stating that telecast charges were essential for the output service of advertisement. The appeal was partly allowed and partly remanded for further proceedings.</description>
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      <title>2018 (2) TMI 331 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=354910</link>
      <description>The Tribunal set aside the demand for service tax under the category of &quot;TV or Radio Programme Production Service&quot; as the appellant produced programmes on their own and transferred copyright to broadcasting agencies. The issue of short payment of service tax for &quot;Sale of space or time for Advertisement&quot; service was remanded for verification. The Tribunal disagreed with the disallowance of credit on service tax paid input services, stating that telecast charges were essential for the output service of advertisement. The appeal was partly allowed and partly remanded for further proceedings.</description>
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      <pubDate>Tue, 06 Feb 2018 00:00:00 +0530</pubDate>
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