No Service Tax under RCM on acquiring of broadcasting rights of cricket matches to be played outside India

Sporty Solutionz Pvt. Limited Vs Commissioner, Central Goods and Service Tax (CESTAT Allahabad) Brief facts of the case are that the appellants had acquired ‘Media / Broadcasting rights’ of various sporting events from M/s Taj TV Ltd., Mauritius, for broadcasting cricket matches between Bangladesh and Zimbabwe (to be played outside India), in Bangladesh territory on payment of rights fee/license fee, and further sold/sub-licensed to other parties for broadcasting in Bangladesh only, against consideration in the name of rights/license fee. The department had alleged that the appellant was l...