PER : M.M. PARTHIBAN

This appeal has been filed by M/s Zee Entertainment Enterprises Limited, Mumbai (herein after referred to, for short, as “the appellants”) assailing the Order-in-Original No. 10/AKP/COMMR/A-III/2023-24 dated 18.07.2024 (hereinafter referred to, for short, as “the impugned order”) passed by the Commissioner of CGST & Central Excise, Audit-III, Mumbai.

2.1 Brief facts of the case are that the appellants herein are engaged inter alia, in the business of broadcasting and operating various Television Channels viz., Zee TV, Zee Movies, Zee Pictures, Zee Music and other channels in regional languages. The appellants are also providing taxable services under various categories such as Broadcasting services, Video production agency/video take production service, Advertising agency services, Copyright Service, Business Auxiliary Service, Renting of Immovable Service, Cable operator services, Sponsorship services etc. and for this purpose, they got themselves registered with the jurisdictional service tax authorities under Service Tax Registration No. AAACZ0243RST001.

2.2 The appellant’s primary business is related to broadcasting and operation of various TV Channels, for wh