2012 (10) TMI 102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri T.H. Rao, SDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  Explaining the delay of 25 days in seeking appeal remedy, the appellant filed application for condonation of such delay on the ground that the impugned order was kept in an irrelevant file without any note as to the date of receipt of the order. That escaped notice of appellant. Inward register mainta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. Against the service tax demand of Rs. 82,03,325/- and Rs. 4,11,983/- followed by interest and penalty under Section 76 and 78 of the Finance Act, 1994, appellant has moved the stay application submitting that the appellant was not 'programme producer' and had not produced any programme for which its activity can be brought to taxable service within the definition of "programme producer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed by general public. 6. Heard both sides and perused records. 7. There is no dispute that the appellant in their reply before the adjudicating authority made categorical submission that programmes were recorded by them and were telecasted in TV channels from 2001 to 2004. Prima facie, this submission alone brings them to the scope of programme producing status meaning the programm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der of pre-deposit as has been laid down by the apex court in the case of Vijay Prakash D. Mehta v. CC - 1989 (39) E.L.T. 178 (S.C.), Benara Valves Ltd. v. C.C.E. - 2008 (12) S.T.R. 104 (S.C.) = 2006 (204) E.L.T. 513 (S.C.) and Ravi Gupta v. CST, Delhi - 2009 (237) E.L.T. 3 (S.C.) = 2010 (20) S.T.R. 264 (S.C.). 9. To protect the interest of Revenue, the appellant is directed to make deposi....