2018 (7) TMI 537

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.... & Service Tax (Appeals), Noida. 2. The brief facts of the case are that the appellants were providing services under the category of 'Broadcasting Services'. They were registered with Service Tax Department. They received following services from the service providers located outside India, who did not have any office in India:- Sl. No. Name of Service Provider Detail of Service Provided Service Category 1. M/s. Asia Satellite Telecommunication Company Ltd., 19/F, Sunning Plaza, 10 Hysan Avenue, Causeway Bay, Hongkong (here-in-after referred to as "Asiasat") Provided C-Band Transponder on Asiasat 3S Satellite "Business Support Service" as defined in Section 65 (105) (zzzq) of the Finance Act, 1994 (here-in- after ....

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....hborough, England (here-in- after referred to as "Omnibus") Maintenance, repair and technical support in respect of equipments/software -do- 9. M/s. VIZRT Limited, Shefayim Commercial Centre, P. O. No. 10, Shefayim, Israel (here-in-after referred to as "Vizrt") Maintenance, repair and technical support -do- 10. M/s. Snell & Wilcox Limited, Southleigh Park House, Eastleigh Road, Havant, Hants, U. K. (here- in-after referred to as "Snell") Maintenance, repair and technical support -do- 11. M/s. IRDETO Access B.V., Netherlands (here- in-after referred to as "IRDETO") Maintenance, repair and technical support -do- 12. Mr. Shoaib Malik, a Cricket Celebrity, Pakistan (here-in- after referred to as "....

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.... (i) Rs. 4,49,73,991/- (Rs.4,37,76,359/- Service Tax, Rs.8,75,307/- Primary Education Cess and Rs. 3,33,325/- Higher and Secondary Education Cess) towards Business Support Service, (ii) Rs. 3,77,773/- (Rs.3,66,770/- Service Tax, Rs. 7,335/- Primary Education Cess and Rs. 3,668/- Higher and Secondary Education Cess) towards Permitting use of Copyright in Cinematographic Films and Sound Recording Service, (iii) Rs. 20,22,218/- (Rs.19,63,319/- Service Tax, Rs. 39,266/- Primary Education Cess and Rs. 19,633/- Higher and Secondary Education Cess) towards Information Technology Software Service, (iv) Rs. 77,62,498/- (Rs.75,43,488/- Service Tax, Rs. 1,50,870/- Primary Education Cess and Rs. 68,140/- Higher a....

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..... 32,822/- was confirmed under Reverse Charge Mechanism. He has submitted that the show cause notice was issued by invoking proviso for the purpose of extended period and that the demand under extended period can be raised only when there is intention to evade duty. The said demands were confirmed on service receiver under Reverse Charge Mechanism and that the service tax paid was admissible to the appellant as Cenvat credit and therefore, there was no intention to evade payment of service tax and therefore, demand for the extended period was not sustainable. b) Further, he has submitted that the appellant received News from Associated Press Television News Ltd. and Sports News Television for the period from July, 2010 to March, 20....

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....the said services were not taxable under Reverse Charge Mechanism before 01.03.2008 and became taxable only w.e.f. 01.03.2008 only when Import of Service Rules were amended. He has further accepted that w.e.f. 01.03.2008 the said services are taxable and for the period after 01.03.2008 he does not dispute the same. e) He has further submitted that original authority has confirmed a demand of Service Tax of Rs. 85,721/- under the category of Promoting brand of goods, services, business, entity etc. on the event of sport person Shoaib Malik appearing in a T.V. Program during the period from February, 2011 to March, 2011 and submitted that appearing on T.V. in talk show is not for promotion of any brand and the said confirmation of de....