I. TRIBUNAL
3 Sporty Solutionz Pvt. Ltd. vs. Commissioner, CGST, Noida [2022 (58) G.S.T.L. 336 (Tri. – All.)] Date of order: 28th September, 2021
Service tax cannot be demanded where the service is provided outside the taxable territory and the place of service is outside India
FACTSAppellant was engaged in providing the service of telecasting/broadcasting rights of sports events. Appellant had acquired the telecasting/broadcasting rights from M/s. Taj TV Ltd. (Mauritius), on payment of licence fee for broadcasting cricket matches between Zimbabwe and Bangladesh, held in Zimbabwe and Bangladesh. It further sub-licensed the broadcasting rights to other parties for consideration received in the form of license fees. Adjudicating Authority demanded tax on Reverse Charge Mechanism (RCM) basis by categorising the service under ‘Commercial Exploitation of Rights of Sporting Events’ which would qualify as import of service. The same stand was further taken by the Commissioner (Appeals). Being aggrieved by the order passed by Commissioner (Appeals) demanding tax, interest and penalty the Appellant preferred an appeal before this Hon’ble Tribunal.
HELDThe Tribunal observed that as per section 66B of Finance Act 1994, no service had been provided in the taxable territory by one person to another. Further, Rule 6 of the Place of Provision of Service Rules, 2012 states that in case of any cultural or sp
