The Supreme Court of India comprising Hon’ble Mr. Chief Justice of India H.L. Dattu and Hon’ble Mr. Justice A.K. Sikri on 7-1-2015 dismissed the Civil Appeal Diary No. 39331 of 2014 filed by Board of Control for Cricket in India against the CESTAT Final Order Nos. A/1395-1396/2014-WZB/C-I(CSTB), dated 26-8-2014 as reported in 2015 (37) S.T.R. 785 (Tri.-Mumbai) (Board of Control for Cricket in India v. Commissioner). While dismissing the appeal, the Supreme Court passed the following order :
The Appellate Tribunal in its impugned order had held that there was recording of Cricket match images for and on behalf of BCCI by non-resident service providers. The service provided by installing 30-32 cameras in the stadium to capture images of cricket match, setting up a Broadcast Control Room (BCR) in stadium where match is played. Images taken by cameras transmitted to vision colour correction unit and viewed by experts and after processing, images transmitted to director’s vision desk. The activities fall within the definition of “programme” as defined in Section 65(86a) of Finance Act, 1994. Service providers are “programme producers” as defined in Section 65(86b) ibid. Any service in relation to ‘programme producer’s service’ would also fall within definition of ‘taxable service’.
The Tribunal further held that booking of hotel accommodation and transport of personnel in connection with recording of cricket match to be recorded by non-resident service providers for and on behalf of BCCI. The services being in nature of supporting services, not qualify as ‘programme producer’s service’.
Comments