https://www.taxtmi.com/caselaws?id=789147 An assignment agreement that also imposed an express obligation to produce programmes on behalf of a broadcaster, under its direction and for per-episode consideration, was treated as involving a separable taxable production service. The assignment of exclusive copyright did not extinguish the distinct element of programme production, and later introduction of copyright service did not affect liability arising from that production activity. Non-disclosure of the relevant receipts in returns, coupled with payment of service tax only from 01.04.2008 without any material change in the arrangement, was treated as deliberate suppression, justifying the extended period and penalty. en-us Thu, 02 Apr 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789147 An assignment agreement that also imposed an express obligation to produce programmes on behalf of a broadcaster, under its direction and for per-episode consideration, was treated as involving a separable taxable production service. The assignment of exclusive copyright did not extinguish the distinct element of programme production, and later introduction of copyright service did not affect liability arising from that production activity. Non-disclosure of the relevant receipts in returns, coupled with payment of service tax only from 01.04.2008 without any material change in the arrangement, was treated as deliberate suppression, justifying the extended period and penalty. Case-Laws Service Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789147