https://www.taxtmi.com/caselaws?id=785763 The dispute addresses whether marketing and promotional activities by TV channel right-holders constitute a taxable "service" under the Finance Act. The tribunal applied the definition of service requiring a service provider, service receiver and consideration, and found the appellants were assignees of music/video rights, not service providers marketing the assignors' goods or services; expenditures on marketing did not convert their rights exploitation into a service rendered to the assignors. Consequently the tribunal held those activities not liable to service tax and set aside the impugned order confirming demands and penalties, allowing the appeal. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 11:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785763 The dispute addresses whether marketing and promotional activities by TV channel right-holders constitute a taxable "service" under the Finance Act. The tribunal applied the definition of service requiring a service provider, service receiver and consideration, and found the appellants were assignees of music/video rights, not service providers marketing the assignors' goods or services; expenditures on marketing did not convert their rights exploitation into a service rendered to the assignors. Consequently the tribunal held those activities not liable to service tax and set aside the impugned order confirming demands and penalties, allowing the appeal. Case-Laws Service Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785763