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2008 (7) TMI 232 - CESTAT CHENNAIAdvertisers/sponsors - appellants activity of buying broadcasting time from Broadcasting Company and selling slots thereof to various clients (sponsors of television programmes), is taxable under the head “broadcasting service” - appellants should be treated as “broadcasting agency or organization” defined u/s 65 (15) - Since agreement between appellants and broadcasting company was known to department, larger period cannot be invoked – demand for the extended period & penalties are vacated
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