2017 (11) TMI 1572

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.... For The Appellant : Shri B. Kumar Iyer, Superintendent (A.R.) For The Respondent : Shri Vipin Jain, Advocate  Per: Ramesh Nair: The fact of the case is that the respondent entered into agreement with M/s Sanvedana Entertainment dated 01.01.2007 for producing programme titled 'ADHURI EK KAHANI' for M/s Sanvedana Entertainment and similar agreement dated 08.08.2005 with M/s Percept P....

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.... is a pure agent of M/s Percept Picture Company Limited and M/s Sanvedana Entertainment therefore the amount collected by the respondent towards the expenses for producing the programme is reimbursable for inclusion in the taxable services as per Provision of Rule 5(2) of Determination of Value Rules, 2006. 2. Heard both sides. 3. On carefully considering the submissions made by both sides a....

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....agent and reimbursable expenditure, we find that the respondent does not fulfil the condition to qualify that he is a pure agent. In the present case the respondent after producing the programme on their own transferred the copyright in the said programme to M/s Sanvedana Entertainment and M/s Percept Picture Company Limited. Accordingly the respondent was not appointed as a pure agent to incur th....