2014 (10) TMI 346

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....Mr S S Gupta, CA For the Respondent : Mr D Nagvenkar Additional Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against order-in-original No. PUN-EXCUS-001-COM-044-13-14 dated 9.1.2014 passed by the Commissioner of Central Excise, Pune-I Commissionerate. 2. Vide the impugned order, the learned adjudicating authority has confirmed a ser....

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.... of 'intellectual property service'. In the invoices issued for the receipt of consideration, it is stipulated that the payment has to be made by Aamby Valley Ltd. to Sahara India TV Network, Mumbai, who will discharge the service tax liability in respect of the consideration received. Accordingly Sahara India TV Network, Mumbai, discharged service tax liability of Rs. 2,32,36,539/- on the con....

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....ce. Following the ratio of the decision, so long as the service tax liability has been discharged by a division of Sahara India Commercial Corporation Ltd., the same would be a valid discharge of tax liability and no further liability would accrue. Accordingly he prays for grant of stay. 4. The learned Additional Commissioner appearing for the Revenue reiterates the findings of the lower author....