https://www.taxtmi.com/caselaws?id=35533 Licence fee paid to an overseas broadcaster was examined under the expanded scope of broadcasting service and the reverse charge rules for services received from outside India. The Tribunal noted that the appellant had already discharged service tax on its own taxable activity in India and that the department did not dispute its entitlement to Cenvat credit if tax was paid on the impugned licence fee. On that basis, it found a strong prima facie case against the demand and associated penalties, and held that pre-deposit was unnecessary at the stay stage. en-us Mon, 11 May 2009 00:00:00 +0530 Fri, 12 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35533 Licence fee paid to an overseas broadcaster was examined under the expanded scope of broadcasting service and the reverse charge rules for services received from outside India. The Tribunal noted that the appellant had already discharged service tax on its own taxable activity in India and that the department did not dispute its entitlement to Cenvat credit if tax was paid on the impugned licence fee. On that basis, it found a strong prima facie case against the demand and associated penalties, and held that pre-deposit was unnecessary at the stay stage. Case-Laws Service Tax Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35533