2011 (9) TMI 353

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... KUMAR, JJ Respondent by: Shri R.S. Sharma for the Appellant. Mrs. Sonal Bajaj for the Respondent. ORDER Rakesh Kumar, Technical Member - The appellant are engaged in the production of T.V. and Radio programmes. Though they have administrative office at Gurgaon, their studio for production of T.V. or Radio programmes is in Mumbai. The appellant have service tax registration with Ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2.1 Shri R.S. Sharma, Advocate, the learned Counsel for the appellant, pleaded that, though the appellant's administrative office was at Gurgaon, that their entire activity was in Mumbai, that the invoices in the name of Mumbai office covered the services which had been received by the appellant in Mumbai, that since there is no dispute that the services, in question, had been received, Cenva....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the case for waiver. 3. We have carefully considered the submissions from both the sides and perused the records. 4. The appellant provide the services of production of T.V. and Radio programmes for which for their studio is in Mumbai, where the T.V. and Radio programme are produced. Their administrative office/head office is in Gurgaon, where they have Central Excise registration. There is....