Live Help
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session
 

Selling of media rights to telecast IPL matches classifiable as 'franchise service': CESTAT

February 7, 2019[2019] 101 taxmann.com 463 (Mumbai - CESTAT)
143 Views

GST/Excise/ST/VAT: Where assessee had entered into media rights license agreement as licensor with two broadcasters licensing them media rights for telecast of IPL matches and it had granted representational rights to them in relation to telecast/broadcast of IPL matches, services provided by assessee to licensees would fall under category of 'franchise service'

GST/Excise/ST/VAT: Where assessee had entered into media rights license agreement as licensor with two broadcasters, one located in Singapore and other in India, licensing them media rights for telecast of IPL matches and claimed that services provided by it would qualify as export of services for purpose of Export of Services Rules, since prior to amendments made in rule 3 of Export of Services Rules, with effect from 27-2-2010, requirement of providing services from India for use outside India was mandatory and was not satisfied in instant case, benefit of Export of Services Rules would not be available to assessee for period prior to 27-2-2010

read more

taxmann.com
Payment
Best view in 1140 x 768