Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 838 - AT - Service TaxReverse charge mechanism - It appeared to the department that fee given by appellant to STARL for this purpose was liable to service tax and since STARL did not have office in India, appellant was to discharge tax liability on reverse charge basis - Held that: - the appellant cannot be held as a service recipient since foreign broadcaster is engaged in up-linking signals to a satellite outside India and down-linking of signals is done by MSOs/COs in India and appellant technically does not receive any broadcasting service - appeal allowed - decided in favor of appellant.
|