M/S INTERNATIONAL MERCHANDISING COMPANY LLC (EARLIER KNOWN AS INTERNATIONAL MERCHANDISING CORPORATION) vs. COMMISSIONER SERVICE TAX NEW DELHI
C.A. No.-003532-003536 - 2020Supreme Court01 Nov 2022
Bench: The Tribunal Arose From An Order Dated 1 August 2013 Of The Commissioner (Adjudication) Which Dealt With Five Show Cause Notices Dated 20 October 2009, 20 April 2010, 20 April 2011, 23 March 2012 & 23 April 2013. The First Of The Five Show Cause Notices Invoked The Extended Period Of Limitation.
1. “6.2 As per clause 2.1, BCCI has appointed the producer to
exclusively produce the feed for and on behalf of BCCI and the
feed means – the live and continuous clean audio and visual
television signal of each match as described in detail in clause
3.2 of the agreement. Clause 3.1 of the agreement deals with
production services and reads