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2009 (5) TMI 111 - CESTAT, CHENNAIDemand on licence fee paid by appellant as recipient of distribution service provided by foreign based concern - appellant as a receiver of such service was the person liable to pay service tax on such import of service - The appellants became liable to service tax under the inclusive clause of broadcasting service defined under Section 65(105)(zk) g - appellants would be entitled ‘to Cenvat credit of the service tax demanded on the licence fee paid - we find that the appellants have made out a prima facie case against the impugned demand and penalties – stay granted
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