TaxTMI 
TaxTMI 
2016 (2) TMI 729
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....ent : Shri Sanjay Jain, AR ORDER Per Ashok Jindal The applicant is seeking waiver of pre-deposit of demand of service tax of Rs. 5,18,03,208/- confirmed against them along with interest and various penalties has been imposed on them. 2. The facts of the case are that the applicant is providing radio programmes for broadcasting to the principal BBC World located in UK and receive the payment to....
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....ded to M/s. BBC, UK. He further submits that they are not liable to pay service tax for providing broadcast radio programmes to local as they are licensing the programme and as they are ready programs for broadcasting. Therefore, they are goods and not liable for service tax. He fairly submits that they are leasing their copyright to Indian Broadcasters and during the relevant period leasing copy ....
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....n convertible exchange in the light of RBI circular dated 06.02.2008. Therefore, applicants are not liable to pay service tax to the tune of Rs. 5,10,23,578/-. We further find that a demand of service tax has been confirmed against the applicant for Rs. 7,79,630/-on account of leasing out their copyright to the local broadcaster and some period in dispute has implication thereafter. Therefore, at ....