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2015 (5) TMI 983 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Broadcasting 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. Audit party during their visit in 2010 detected collection of broadcasting charges after examining the records, therefore, prima facie ground of demand beyond the normal period of limitation cannot be accepted. - Partial stay granted.
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