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2014 (8) TMI 554 - AT - Service TaxBroadcasting service - allotment of airtime and uplink income - Earlier assessee filed application for cancellation of registration but later obtained registration for Business Support Service - Held that:- Applicant got the permission to up-link their own TV channels. It is noted that P&L Account for the year ending 31.3.2005 showed fees for allotment of airtime and up-linking charges separately. Thus it is clear that applicant had been collecting fees for allotment of air time. So, prima facie, we are unable to accept the contention of learned advocate that they were not rendering any service of broadcasting. It is seen from the impugned order that in the P&L Account for the year ended 31.3.2006 in the Schedule X relating to administration and other expenses, the expenses in respect of cassettes, tapes and carriage fees were shown separately. The contention of the learned advocate is that they have collected up-linking charges from the other two parties as per the agreement would be examine at the time of appeal hearing. We have also considered that audit party during their visit in 2010 detected collection of broadcasting charges after examining the records. - Partial stay granted.
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