Supreme Court: Uncrystallized Contractual Damages Not an Operational Debt under Section 9 IBC  ||  Supreme Court: Interest Accrued in Suspense Account After NPA Classification is Recoverable as Debt  ||  Supreme Court: S.69 GST Arrest Order with “Reasons to Believe” Must Precede Arrest  ||  Supreme Court: Winding-Up Proceedings Period Cannot be Excluded under Section 14 Limitation Act  ||  Supreme Court: Separate Appeals Unnecessary Against Common Judgment on Suit and Counterclaim  ||  Supreme Court: Unsuccessful Party Can Seek Post-Award Section 9 Relief in Exceptional Cases  ||  Delhi HC Rejects Black Money Act Challenge, Imposes Rs. 60,000 Costs over Prosecution Avoidance  ||  Delhi HC Affirms Teacher's POCSO Conviction, Urges Schools to Encourage Children to Speak Up  ||  Kerala HC: NGO Funding Peaceful Protests Can't Justify FCRA Renewal Denial  ||  Delhi HC: Courts Cannot Judge Sufficiency of Material For Issuing Look Out Circular    

CST v. Zee Turner Ltd. - (Customs, Excise and Service Tax Appellate Tribunal) (01 Apr 2016)

Zee Turner saved from service tax liability

MANU/CE/0090/2016

Service Tax

The Customs Excise and Service Tax Appellate Tribunal saved Zee Turner from service tax levies after accepting submissions that it was merely acting as a representative or agent for foreign broadcasters; the broadcast and distribution of channels would necessarily encompass promotional activities like advertisements, sponsorship and selling.

The Tribunal reiterated that while charges recovered from broadcasting agencies from Multi Service Operators were specifically chargeable to tax after 16.06.205, the same was not recoverable prior to that date.

Zee Turner were appointed as exclusive distributors of television channels broadcast by foreign broadcasters in India. To achieve this goal, Zee undertook marketing and promotional activities, collected subscription revenue and remitted the contracted revenues to foreign broadcasters. The Department had claimed service tax on amounts earned by Zee between April 2003 and July 2005.

Relevant : Zee Tele Film Ltd. v. CCE, Mumbai MANU/CE/0059/2004

Tags : SERVICE TAX   FOREIGN BROADCASTER   INDIAN AGENT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved