TMI Blog2014 (8) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... dcasting. 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. - ST/41567/2013 - MISC ORDER No.40851/2014 - Dated:- 28-5-2014 - P K Das And R Periasami, JJ. For the Appellant : Mr N Viswanathan, Adv. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were rendering the up-linking service. They obtained permission to uplink TV channels issued by the Ministry of Information and Broadcasting. He drew the attention of the Bench to letter dt.3.6.2003 issue by the Asst. Director (INSAT), Ministry of Information Broadcasting. He also drew the attention of the Bench to Board's circular dt. 9.7.2001 whereby it is clarified that up-linking of the programme to the satellite is done through BSNL or other earth stations located in India or through other agencies located abroad. The up-linking agencies are not broadcasting agencies and not liable to levy of service tax. He submits that as per the accounting standards in their Profit Loss Account, they have mentioned it as broadcasting inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice. She further drew the attention of the Bench to permission letter at page 43 and 44 of appeal paper book, wherein it is clearly stated that applicant was owning two TV channels under name and style of SS Music and Sur Sangeet . She further submits that Profit Loss Account showed that they have collected air time charges and up-linking charges. She further submits that they have failed to produce any evidence that they have not rendered broadcasting service. She particularly submits that P L Account and permission letter would disclose that they were rendering broadcasting service through their two TV channels. She submits that during the relevant period, they rendered broadcasting service in the disguise of up-linking services wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn 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. Hence prima facie we are not satisfied with the submission of learned advocate on limitation. 5. Section 37 (1) (b) of the Central Excise Act, 1944, as applicable to Finance Act, 1994 provides that if the order cannot be served in the manner provided in clause (a), it shall be served by affixing a copy thereof to some conspicuous part of the factory or office premises. So prima facie, there is no force in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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