2016 (4) TMI 1218

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....under the erstwhile Section 84 of Finance Act, 1994, of the order of the adjudicating authority in the demand issued to M/s. Zee Entertainment Enterprises Ltd. 2. M/s. Zee Entertainment Enterprises Ltd. had, against payment, downloaded images, journals, photographs etc. from the website of M/s. Agency France Press (AFP) which, according to tax authorities, was availment of 'online information and database access and/or retrieval service' with liability to pay tax of Rs. 1,76,706/-. The adjudicating lower officer held that it was taxable as 'intellectual property service' from which copyright is excluded for the purpose of taxation. Reiterating this contention, the revision authority, too, held in favour of M/s. Zee Entertainment Ent....

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....Section 84 of Finance Act, 1994. Hence, even though Section 86 did not, any longer, encompass revisionary orders, it was competent for the Committee of Chief Commissioners to review the impugned order and direct an appeal under Section 86 of Finance Act, 1994. 6. We have perused the decision of the Tribunal in TA Pai Management Institute v. Commissioner of Central Excise, Mangalore [2013 (29) S.T.R. 577 (Tri.-Bang.)] holding that : '15.1 It is not in dispute in the present cases that a lis between the department and any assessee commenced with the issue of Section 84 show cause notice. In each of these cases, a show cause notice was issued under the erstwhile Section 84 of the Finance Act, 1994 to the assessee by the jurisdi....