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Judgment
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.
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.
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.
