https://www.taxtmi.com/highlights?id=79156 The appellants' services of promotion and marketing of films' music and song video rights acquired from Film Production Companies (FPCs) do not constitute 'Business Auxiliary Service' u/s 65(105)(zzb) of the Finance Act, 1994 for the period prior to 01.07.2012, or u/s 66B read with Section 65B(44) from 01.07.2012 onwards. The agreement between appellants and FPCs involved temporary transfer of specific rights related to songs and song videos, while FPCs retained other rights like merchandising, gaming, and IPR. The appellants' activities were limited to exploiting the assigned rights for consideration, not providing services to FPCs as clients. The adjudged demands and penalties imposed by the Commissioner of CGST, Mumbai West, are unsustai..... en-us Sat, 06 Jul 2024 07:50:01 +0530 Sat, 06 Jul 2024 07:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79156 The appellants' services of promotion and marketing of films' music and song video rights acquired from Film Production Companies (FPCs) do not constitute 'Business Auxiliary Service' u/s 65(105)(zzb) of the Finance Act, 1994 for the period prior to 01.07.2012, or u/s 66B read with Section 65B(44) from 01.07.2012 onwards. The agreement between appellants and FPCs involved temporary transfer of specific rights related to songs and song videos, while FPCs retained other rights like merchandising, gaming, and IPR. The appellants' activities were limited to exploiting the assigned rights for consideration, not providing services to FPCs as clients. The adjudged demands and penalties imposed by the Commissioner of CGST, Mumbai West, are unsustai..... Highlights Service Tax Sat, 06 Jul 2024 07:50:01 +0530 https://www.taxtmi.com/highlights?id=79156