2017 (3) TMI 1217

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....he respondent Per: C J Mathew Revenue is in appeal against order-in-appeal no. 153 dated 22^nd October 2012 of Commissioner of Central Excise and Service Tax (Appeals - IV), Mumbai Zone - I and challenges the order of the appellate authority setting aside the rejection of refund claim of Rs. 9,54,180/- preferred by M/s E-Cube Management Pvt Ltd. 2. The respondent had sought refund of Rs. ....

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....ntion of the Revenue that the definition of 'programme producers service' in section 65(86b) of the Finance Act, 1994 defines programme producer as 'any person who produces a programme on behalf of another person' and that paragraph 12 of circular no. 80/10/2004-ST dated 17^th September 2004 of Central Board of Excise & Customs clarifies that any programme produced by a broadcaster wou....

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....intellectual property rights, there are certain personal rights such as, right to privacy, easement right, right to secrecy. With the expansion in the field of information technology and broadcasting sector, many individuals or organizations offer to share/part with these rights for a consideration. A corporate sponsored cricket match or company sponsored music concert; film award events; celebrit....

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....rvice tax demand on sale of television rights, sponsorship money and logo money by the Board of Cricket Control in India held that sale of such rights will not come under the category of advertising agency for the reason that no service is provided by sale of such rights. The ratio of this judgment applies to the facts of the present case. 5.7 In the Indian National Ship-owners' Association cas....