https://www.taxtmi.com/highlights?id=76802 Classification of services - Licensing Services for The Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes Etc - The AAAR upheld the original classification under SAC 999614. It reasoned that the appellant's focus was more on the exhibition (leasing out rights for a specific period) rather than outright licensing for reproduction and distribution (as defined under SAC 997332). The authority emphasized that a proper understanding of the appellant’s contractual agreements was crucial, which appeared to be lacking or inconsistent with their claims. en-us Mon, 22 Apr 2024 15:34:19 +0530 Mon, 22 Apr 2024 15:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76802 Classification of services - Licensing Services for The Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes Etc - The AAAR upheld the original classification under SAC 999614. It reasoned that the appellant's focus was more on the exhibition (leasing out rights for a specific period) rather than outright licensing for reproduction and distribution (as defined under SAC 997332). The authority emphasized that a proper understanding of the appellant’s contractual agreements was crucial, which appeared to be lacking or inconsistent with their claims. Highlights GST Mon, 22 Apr 2024 15:34:19 +0530 https://www.taxtmi.com/highlights?id=76802