Tribunals and CommissionsDivision Bench(2014) 07 CESTAT CK 0001

Star Sports India Pvt. Ltd. vs CCE & ST.-LTU, Delhi

Customs, Excise And Service Tax Appellate Tribunal · Decided on 1 July 2014

HON’BLE JUDGES
G. Raghuram, J · R. K. Singh, Technical Member
RESULT
Allowed
CASE NUMBER
Service Tax Miscellaneous No. 61005 Of 2013, Service Tax Stay No. 60335 Of 2013, Service Tax Appeal No. 59646 Of 2013

AI Structured Summary

Not yet generated for this judgment

Judgment

10 paragraphs · 188 words
1.

Misc. application seeks early hearing of the appeal, particularly on the ground that the issues presented in the appeal are covered by the Final Order

of this Tribunal dated 17.10.2013. Revenue has no objection. Hence we allow this application and dispose of the appeal as well.

2.

The appeal is preferred against the adjudication order dated 31.5.2013 passed by the Commissioner, Central Excise & Service Tax, LTU, New

Delhi confirming service tax demand of Rs.44,32,53,722/- and Rs.20,74,72,647 /- apart from interest and penalties, on the ground that

assessee/appellant had received broadcasting service from abroad and was liable to remit service tax on the consideration period, under the reverse

charge mechanism. Parties are agreed that the issue is settled in favour of the appellant and against Revenue by the Final Order dated 17.10.2013 in

ST Appeal Nos. 1301/2011 & 279 /2012 being appeals preferred by the same appellants and another appellant M/s Turner International India Pvt.

Ltd.

3.

In the light of the conjoint submissions, that the issues presented in the appeal are covered against Revenue by the earlier judgement referred to, the

Appeal is allowed. No costs.