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2008 (9) TMI 140 - CESTAT, BANGALORERespondents render support services to Worldspace Inc.(WSI) like assisting WSI in servicing its Indian customers etc. - WSI has the facility to broadcast audio channels to various regions in the world including India - there was some doubt regarding the scope of the term ‘client’ in view of the Circular B11/1/2000-TRU, dated 9-7-2001 - Since the matter is of interpretation, penalties are not justified - however, appellant is liable to pay tax & interest under category of ‘broadcasting services’
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